https://www.taxtmi.com/caselaws?id=73685 Non-disclosure of handling charges, loading and unloading charges, and cylinder detention charges in statutory price lists was treated as suppression of facts, making the extended limitation period and reduced penalty applicable. Cylinder detention charges were held not includible in assessable value because they were post-manufacture retention charges. Depot-level handling charges incurred after the factory gate were also excluded as distribution expenses. Loading charges incurred up to the factory gate remained includible, while unloading charges outside the factory gate were not. Excess recoveries above actual permissible expenses were includible as part of price realisation, and the assessment was to be re-quantified accordingly on partial remand. en-us Tue, 03 May 1988 00:00:00 +0530 Thu, 02 Jun 2011 17:48:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73685 Non-disclosure of handling charges, loading and unloading charges, and cylinder detention charges in statutory price lists was treated as suppression of facts, making the extended limitation period and reduced penalty applicable. Cylinder detention charges were held not includible in assessable value because they were post-manufacture retention charges. Depot-level handling charges incurred after the factory gate were also excluded as distribution expenses. Loading charges incurred up to the factory gate remained includible, while unloading charges outside the factory gate were not. Excess recoveries above actual permissible expenses were includible as part of price realisation, and the assessment was to be re-quantified accordingly on partial remand. Case-Laws Central Excise Tue, 03 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73685