https://www.taxtmi.com/caselaws?id=43141 The court held that the value of the wrapper paper should be included in determining the excise duty on the core paper manufactured by the petitioner. The court found that the inclusion of the wrapper value was mandated by the Central Excises and Salt Act, 1944, and did not amount to double taxation. The petitioner was granted an opportunity to respond to the show cause notice to establish the purpose of the wrapper's use, emphasizing the importance of following legal procedures in fiscal matters. The court allowed the petitioner to raise objections and present evidence before the authorities for a proper determination. en-us Tue, 12 Nov 1991 00:00:00 +0530 Wed, 16 Jun 2010 13:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43141 The court held that the value of the wrapper paper should be included in determining the excise duty on the core paper manufactured by the petitioner. The court found that the inclusion of the wrapper value was mandated by the Central Excises and Salt Act, 1944, and did not amount to double taxation. The petitioner was granted an opportunity to respond to the show cause notice to establish the purpose of the wrapper's use, emphasizing the importance of following legal procedures in fiscal matters. The court allowed the petitioner to raise objections and present evidence before the authorities for a proper determination. Case-Laws Central Excise Tue, 12 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43141