https://www.taxtmi.com/caselaws?id=83505 Under the self-removal system, a manufacturer must make complete and true disclosure of valuation-related facts. Freight charges separately collected from dealers had earlier been disclosed, and the later omission from price lists did not, on these facts, establish wilful suppression for the entire period; the extended period of limitation was therefore not invocable for transport charges. By contrast, advertisement, publicity and management service charges recovered through separate debit notes were not fully disclosed and constituted additional consideration linked to sales promotion and marketability; they were includible in assessable value, suppression was established, and the extended period and penalty were sustainable, subject to reduction in penalty. en-us Mon, 28 Mar 1994 00:00:00 +0530 Wed, 13 Jul 2011 18:17:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83505 Under the self-removal system, a manufacturer must make complete and true disclosure of valuation-related facts. Freight charges separately collected from dealers had earlier been disclosed, and the later omission from price lists did not, on these facts, establish wilful suppression for the entire period; the extended period of limitation was therefore not invocable for transport charges. By contrast, advertisement, publicity and management service charges recovered through separate debit notes were not fully disclosed and constituted additional consideration linked to sales promotion and marketability; they were includible in assessable value, suppression was established, and the extended period and penalty were sustainable, subject to reduction in penalty. Case-Laws Central Excise Mon, 28 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83505