https://www.taxtmi.com/caselaws?id=389231 The tribunal ruled that the cost of corrugated boxes supplied free of cost by the buyers must be included in the assessable value of Metal Containers. The demand for the extended period was set aside as there was no evidence of suppression or mala fide intention. While the appeals were partly allowed on the limitation issue, the demand on merits was upheld. en-us Mon, 02 Dec 2019 00:00:00 +0530 Wed, 04 Dec 2019 11:21:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389231 The tribunal ruled that the cost of corrugated boxes supplied free of cost by the buyers must be included in the assessable value of Metal Containers. The demand for the extended period was set aside as there was no evidence of suppression or mala fide intention. While the appeals were partly allowed on the limitation issue, the demand on merits was upheld. Case-Laws Central Excise Mon, 02 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389231