https://www.taxtmi.com/caselaws?id=87106 The Tribunal upheld the demand for duty on "acetoning charges" collected by the Appellant, considering them part of the assessable value due to their essential role in manufacturing acetylene gas. The demand for rental charges was abandoned due to the bar of limitation. Despite the absence of specific invocation of a statutory provision in the show cause notice, the Tribunal found suppression of material facts by the Appellant regarding acetoning charges, justifying the imposition of duty. The appeal was dismissed, emphasizing the importance of disclosing all charges to prevent evasion allegations and including such charges in assessable values for excisable products. en-us Thu, 28 Aug 1997 00:00:00 +0530 Fri, 02 Sep 2011 17:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87106 The Tribunal upheld the demand for duty on "acetoning charges" collected by the Appellant, considering them part of the assessable value due to their essential role in manufacturing acetylene gas. The demand for rental charges was abandoned due to the bar of limitation. Despite the absence of specific invocation of a statutory provision in the show cause notice, the Tribunal found suppression of material facts by the Appellant regarding acetoning charges, justifying the imposition of duty. The appeal was dismissed, emphasizing the importance of disclosing all charges to prevent evasion allegations and including such charges in assessable values for excisable products. Case-Laws Central Excise Thu, 28 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87106