https://www.taxtmi.com/caselaws?id=41168 The Central Government ruled in a case concerning the inclusion of filling charges in the assessable value of Sulphuric Acid for Central Excise duty assessment. The Government found that the charges were part of manufacturing expenses and should be included in the assessable value. The Government issued a show cause notice to justify setting aside the Appellate Collector's decision that excluded the charges. The Government clarified the time limit for revision proceedings and upheld its power of review under Section 36. Consequently, the Central Government reinstated the inclusion of filling charges in the assessable value, overturning the Appellate Collector's decision. en-us Fri, 21 Sep 1979 00:00:00 +0530 Fri, 21 May 2010 13:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41168 The Central Government ruled in a case concerning the inclusion of filling charges in the assessable value of Sulphuric Acid for Central Excise duty assessment. The Government found that the charges were part of manufacturing expenses and should be included in the assessable value. The Government issued a show cause notice to justify setting aside the Appellate Collector's decision that excluded the charges. The Government clarified the time limit for revision proceedings and upheld its power of review under Section 36. Consequently, the Central Government reinstated the inclusion of filling charges in the assessable value, overturning the Appellate Collector's decision. Case-Laws Central Excise Fri, 21 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41168