COMNR. OF CENTRAL EXCISE, CALCUTTA vs HINDUSTAN NATIONAL GLASS & INDS. LTD.

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 price list, do not form part of the assessable value. Additionally, the Court ruled that certain show-cause notices were issued beyond the limitation period prescribed under Section 11A of the Act, thus upholding the majority view of the Tribunal.