https://www.taxtmi.com/caselaws?id=436739 The tribunal upheld the inclusion of the cost of packing material supplied free of cost in the transaction value of metal containers for excise duty purposes. However, it ruled that the demand for the extended period was time-barred due to the lack of mala fide intention or suppression of facts by the appellant. The appeal was dismissed, and the decision was rendered on 17.04.2023. en-us Mon, 17 Apr 2023 00:00:00 +0530 Wed, 19 Apr 2023 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436739 The tribunal upheld the inclusion of the cost of packing material supplied free of cost in the transaction value of metal containers for excise duty purposes. However, it ruled that the demand for the extended period was time-barred due to the lack of mala fide intention or suppression of facts by the appellant. The appeal was dismissed, and the decision was rendered on 17.04.2023. Case-Laws Central Excise Mon, 17 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436739