https://www.taxtmi.com/caselaws?id=84440 Under Notification No. 120/75-C.E., mounting charges separately shown in a composite sales contract were held includible in the invoice price where they formed part of the total sale consideration and were not shown to be independent of the price charged for sale. On limitation, the extended period under Section 11A was upheld because the assessee had not disclosed the collection of mounting charges to the department when exemption was claimed, and the later discovery supported suppression for limitation purposes. The demand and penalty were sustained. en-us Thu, 17 Aug 1995 00:00:00 +0530 Fri, 22 Jul 2011 10:33:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84440 Under Notification No. 120/75-C.E., mounting charges separately shown in a composite sales contract were held includible in the invoice price where they formed part of the total sale consideration and were not shown to be independent of the price charged for sale. On limitation, the extended period under Section 11A was upheld because the assessee had not disclosed the collection of mounting charges to the department when exemption was claimed, and the later discovery supported suppression for limitation purposes. The demand and penalty were sustained. Case-Laws Central Excise Thu, 17 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84440