https://www.taxtmi.com/caselaws?id=72593 Non-declaration of handling charges recovered by agents was treated as suppression of material facts because the agency arrangement showed the agents acted on behalf of the manufacturer and the charges were attributable to it; the demand was therefore sustained on that basis. For recovery, Rule 10 was held inapplicable because the short-levy arose from suppression rather than the limited contingencies covered by that rule, and Rule 10-A operated as the residuary provision without a limitation period. Proceedings already initiated under Rule 10-A remained valid after its deletion, so confirmation of the demand could continue notwithstanding repeal. The demand was upheld on merits and limitation. en-us Mon, 13 Oct 1986 00:00:00 +0530 Fri, 20 May 2011 16:33:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72593 Non-declaration of handling charges recovered by agents was treated as suppression of material facts because the agency arrangement showed the agents acted on behalf of the manufacturer and the charges were attributable to it; the demand was therefore sustained on that basis. For recovery, Rule 10 was held inapplicable because the short-levy arose from suppression rather than the limited contingencies covered by that rule, and Rule 10-A operated as the residuary provision without a limitation period. Proceedings already initiated under Rule 10-A remained valid after its deletion, so confirmation of the demand could continue notwithstanding repeal. The demand was upheld on merits and limitation. Case-Laws Central Excise Mon, 13 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72593