https://www.taxtmi.com/caselaws?id=41465 Revisional action by the Central Government under Section 36(2) was held to be subject, in cases involving non-levy or short-levy, to the special limitation linked to the notice period under Section 11A; a longer revisional period could not be used to bypass that restriction, so the revisional notice was barred. The Court also held that corrugated cartons used only as durable and returnable secondary packing were excluded from assessable value because the cartons were returned by wholesalers and reused by the assessee. The revisional order, consequential demand, and recovery were quashed, and exclusion of packing cost with refund of the recovered amount was recognised. en-us Tue, 21 Feb 1984 00:00:00 +0530 Thu, 03 Jun 2010 15:17:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41465 Revisional action by the Central Government under Section 36(2) was held to be subject, in cases involving non-levy or short-levy, to the special limitation linked to the notice period under Section 11A; a longer revisional period could not be used to bypass that restriction, so the revisional notice was barred. The Court also held that corrugated cartons used only as durable and returnable secondary packing were excluded from assessable value because the cartons were returned by wholesalers and reused by the assessee. The revisional order, consequential demand, and recovery were quashed, and exclusion of packing cost with refund of the recovered amount was recognised. Case-Laws Central Excise Tue, 21 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41465