https://www.taxtmi.com/caselaws?id=378968 The Tribunal allowed the appeal, setting aside the demand for inclusion of packing and forwarding charges in the assessable value. It held that such charges enriching the value of the article till clearance are permissible additions. The Tribunal negated the allegation of evasion of Central Excise Duty, citing Supreme Court decisions. The issue of limitation period for issuing the Show Cause Notice was not explicitly addressed. The Tribunal emphasized that circulars are not binding if contrary to statutory provisions or judicial decisions. The appeal was granted, and the impugned order was set aside, with the decision pronounced on 02/01/2019. en-us Wed, 02 Jan 2019 00:00:00 +0530 Thu, 25 Apr 2019 06:27:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378968 The Tribunal allowed the appeal, setting aside the demand for inclusion of packing and forwarding charges in the assessable value. It held that such charges enriching the value of the article till clearance are permissible additions. The Tribunal negated the allegation of evasion of Central Excise Duty, citing Supreme Court decisions. The issue of limitation period for issuing the Show Cause Notice was not explicitly addressed. The Tribunal emphasized that circulars are not binding if contrary to statutory provisions or judicial decisions. The appeal was granted, and the impugned order was set aside, with the decision pronounced on 02/01/2019. Case-Laws Central Excise Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378968