https://www.taxtmi.com/caselaws?id=80874 The Tribunal held that charges for designing and fabrication drawings are integral to the manufacturing process and must be included in the assessable value. Failure to disclose such costs constitutes suppression of facts, warranting the application of the extended limitation period. The appellant's non-compliance with Notification No. 120/75-CE further supported the dismissal of the appeal, emphasizing the importance of transparency in disclosing such charges to tax authorities. The decision was based on established principles regarding the inclusion of consultancy fees in the assessable value and the consequences of failing to disclose relevant charges. en-us Fri, 09 Nov 1990 00:00:00 +0530 Mon, 20 Jun 2011 18:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80874 The Tribunal held that charges for designing and fabrication drawings are integral to the manufacturing process and must be included in the assessable value. Failure to disclose such costs constitutes suppression of facts, warranting the application of the extended limitation period. The appellant's non-compliance with Notification No. 120/75-CE further supported the dismissal of the appeal, emphasizing the importance of transparency in disclosing such charges to tax authorities. The decision was based on established principles regarding the inclusion of consultancy fees in the assessable value and the consequences of failing to disclose relevant charges. Case-Laws Central Excise Fri, 09 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80874