https://www.taxtmi.com/caselaws?id=42324 The Court allowed the petition by a glass manufacturer challenging an ex parte order of the Assistant Collector of Central Excise, emphasizing proper hearing rights. It held that charges for special packing and transportation should not be included in the assessable value under Section 4(1)(a) of the Central Excises and Salt Act, 1944. Relying on Supreme Court precedents, the Court ruled that additional packing charges, if optional and not a norm in wholesale trade, should be excluded. The impugned order was quashed, and the case remanded for reassessment in line with legal principles, with no costs awarded. en-us Wed, 10 Jul 1985 00:00:00 +0530 Thu, 10 Jun 2010 15:01:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42324 The Court allowed the petition by a glass manufacturer challenging an ex parte order of the Assistant Collector of Central Excise, emphasizing proper hearing rights. It held that charges for special packing and transportation should not be included in the assessable value under Section 4(1)(a) of the Central Excises and Salt Act, 1944. Relying on Supreme Court precedents, the Court ruled that additional packing charges, if optional and not a norm in wholesale trade, should be excluded. The impugned order was quashed, and the case remanded for reassessment in line with legal principles, with no costs awarded. Case-Laws Central Excise Wed, 10 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42324