https://www.taxtmi.com/caselaws?id=43978 The High Court upheld the Assistant Collector's decisions in a case involving the rejection of applications for deduction of commission paid to wholesale dealers, inclusion of tin containers in the assessable value of vegetable products, and refund applications filed beyond the prescribed period. The Court emphasized the necessity of evidence supporting trade discounts, the inclusion of packing costs in the value of excisable goods, and adherence to prescribed timeframes for refunds. Ultimately, the High Court found the Assistant Collector's orders to be legal and valid, dismissing the challenge brought before it. en-us Thu, 08 Aug 1991 00:00:00 +0530 Tue, 22 Jun 2010 12:00:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43978 The High Court upheld the Assistant Collector's decisions in a case involving the rejection of applications for deduction of commission paid to wholesale dealers, inclusion of tin containers in the assessable value of vegetable products, and refund applications filed beyond the prescribed period. The Court emphasized the necessity of evidence supporting trade discounts, the inclusion of packing costs in the value of excisable goods, and adherence to prescribed timeframes for refunds. Ultimately, the High Court found the Assistant Collector's orders to be legal and valid, dismissing the challenge brought before it. Case-Laws Central Excise Thu, 08 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43978