https://www.taxtmi.com/caselaws?id=41795 Secondary packing and its inclusion in the assessable value for excise duty was raised in a writ petition concerning dry cell batteries. The petitioner sought exclusion of the price of wooden packing from the duty base, but the Superintendent had refused the revised price list because the same issue was already pending in a special leave petition before the Supreme Court. In view of that pending proceeding, the High Court declined to re-adjudicate the substantive question, held that the petitioner should pursue relief in the SLP, and dismissed the writ petition at the admission stage. en-us Mon, 06 Jan 1986 00:00:00 +0530 Mon, 07 Jun 2010 11:14:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41795 Secondary packing and its inclusion in the assessable value for excise duty was raised in a writ petition concerning dry cell batteries. The petitioner sought exclusion of the price of wooden packing from the duty base, but the Superintendent had refused the revised price list because the same issue was already pending in a special leave petition before the Supreme Court. In view of that pending proceeding, the High Court declined to re-adjudicate the substantive question, held that the petitioner should pursue relief in the SLP, and dismissed the writ petition at the admission stage. Case-Laws Central Excise Mon, 06 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41795