https://www.taxtmi.com/caselaws?id=339361 The Tribunal held that the packing charges for durable and returnable packing, which were refundable upon return, should not be included in the assessable value for excise duty calculation. Despite the absence of representation from the appellant, the Tribunal relied on established precedents and the clear agreement between the parties regarding the refundable nature of the charges. As a result, the Tribunal set aside the impugned order, allowing the appeal in favor of the appellant, emphasizing the significance of the agreement in determining the assessable value for excise duty calculation. en-us Wed, 08 Feb 2017 00:00:00 +0530 Fri, 10 Nov 2017 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339361 The Tribunal held that the packing charges for durable and returnable packing, which were refundable upon return, should not be included in the assessable value for excise duty calculation. Despite the absence of representation from the appellant, the Tribunal relied on established precedents and the clear agreement between the parties regarding the refundable nature of the charges. As a result, the Tribunal set aside the impugned order, allowing the appeal in favor of the appellant, emphasizing the significance of the agreement in determining the assessable value for excise duty calculation. Case-Laws Central Excise Wed, 08 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339361