https://www.taxtmi.com/caselaws?id=165555 The court dismissed the contention regarding the assessment basis for Ciba Atul Dyes, ruling that the assessment should be based on Ciba's wholesale prices. It held that repacking charges should not be included in the assessable value, as they were deemed ultra vires and outside the scope of the relevant section. The court did not address the validity of demand notices beyond the limitation period due to the success of the repacking charges issue. The court rejected the claim of violation of natural justice principles, emphasizing that the assessment basis was ultra vires. The petition was allowed, quashing the impugned orders and making the rule absolute with costs. en-us Wed, 01 Apr 1970 00:00:00 +0530 Fri, 01 Aug 2014 11:29:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165555 The court dismissed the contention regarding the assessment basis for Ciba Atul Dyes, ruling that the assessment should be based on Ciba's wholesale prices. It held that repacking charges should not be included in the assessable value, as they were deemed ultra vires and outside the scope of the relevant section. The court did not address the validity of demand notices beyond the limitation period due to the success of the repacking charges issue. The court rejected the claim of violation of natural justice principles, emphasizing that the assessment basis was ultra vires. The petition was allowed, quashing the impugned orders and making the rule absolute with costs. Case-Laws Central Excise Wed, 01 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165555