https://www.taxtmi.com/caselaws?id=41894 The Supreme Court ruled in favor of the petitioner, a cement manufacturer, in a dispute over the inclusion of packing costs in excise duty valuation. The Court allowed the writ petition, leading to a refund of duty paid on packing costs for a specific period. The Court affirmed that the earlier decision concluded the matter, rejecting the respondents' attempt to rely on an amendment under Section 47 of the Finance Act, 1982, to reopen the assessment. The show cause notices for reassessment were quashed, and the petitioner was awarded costs and entitled to a refund of any security amount. en-us Mon, 25 Nov 1985 00:00:00 +0530 Mon, 07 Jun 2010 17:36:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41894 The Supreme Court ruled in favor of the petitioner, a cement manufacturer, in a dispute over the inclusion of packing costs in excise duty valuation. The Court allowed the writ petition, leading to a refund of duty paid on packing costs for a specific period. The Court affirmed that the earlier decision concluded the matter, rejecting the respondents' attempt to rely on an amendment under Section 47 of the Finance Act, 1982, to reopen the assessment. The show cause notices for reassessment were quashed, and the petitioner was awarded costs and entitled to a refund of any security amount. Case-Laws Central Excise Mon, 25 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41894