https://www.taxtmi.com/caselaws?id=83891 The Tribunal ruled in favor of including distribution charges in the assessable value for Central Excise duty calculation, rejecting the appellant's argument to exclude post-manufacturing expenses. The Department's attempt to demand duty beyond the permissible period without evidence of suppression was dismissed, emphasizing adherence to specific deductions allowed by law and limitations on invoking a larger period for duty demand without proper justification. The Collector's decision to restrict the short levy amount to Rs. 33,947.65 was upheld, concluding the case. en-us Thu, 29 Dec 1994 00:00:00 +0530 Mon, 18 Jul 2011 15:10:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83891 The Tribunal ruled in favor of including distribution charges in the assessable value for Central Excise duty calculation, rejecting the appellant's argument to exclude post-manufacturing expenses. The Department's attempt to demand duty beyond the permissible period without evidence of suppression was dismissed, emphasizing adherence to specific deductions allowed by law and limitations on invoking a larger period for duty demand without proper justification. The Collector's decision to restrict the short levy amount to Rs. 33,947.65 was upheld, concluding the case. Case-Laws Central Excise Thu, 29 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83891