https://www.taxtmi.com/caselaws?id=45482 Excise duty assessment turned on whether the assessable value covered cement alone or also the value of containers and packing material. The legal position on includibility of packing material was treated as settled, but the record did not establish the facts needed to apply that principle correctly. Because proper inquiry into the relevant factual basis had not been made, the assessment had to be redone after determining those facts and then applying the settled legal rule. The matter was remitted for fresh assessment in accordance with law, and the department's appeal succeeded. en-us Wed, 23 Jul 1997 00:00:00 +0530 Mon, 12 Jul 2010 10:28:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45482 Excise duty assessment turned on whether the assessable value covered cement alone or also the value of containers and packing material. The legal position on includibility of packing material was treated as settled, but the record did not establish the facts needed to apply that principle correctly. Because proper inquiry into the relevant factual basis had not been made, the assessment had to be redone after determining those facts and then applying the settled legal rule. The matter was remitted for fresh assessment in accordance with law, and the department's appeal succeeded. Case-Laws Central Excise Wed, 23 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45482