Commissioner Of Central Excise, ... vs Hindustan National Glass And ...

The Supreme Court addressed the appeal by the Revenue against the CEGAT's decision allowing 108 appeals by the assessee regarding the inclusion of packing charges in the assessable value under the Central Excise and Salt Act, 1944. The Court held that packing charges, when incurred at the buyer's request and not included in the ex-factory price, do not form part of the assessable value. Additionally, it ruled that certain show-cause notices issued beyond the period prescribed under Section 11A of the Act were invalid, thus upholding the majority view of the Tribunal.