https://www.taxtmi.com/caselaws?id=87920 Amounts recovered from bottlers for co-operative advertisement were not mechanically includible in the assessable value of concentrates where the advertising also benefited the buyers' aerated waters. Only the portion of expenditure actually attributable to enhancing the concentrates' marketability could be added, and that apportionment had to be made on relevant evidence. On limitation, non-disclosure of the second set of invoices showing recovery of advertisement charges supported suppression of the true value with intent to evade duty, so the extended limitation period under the proviso to Section 11A(1) was invocable. The matter required fresh adjudication after determining the attributable advertisement cost. en-us Mon, 29 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 18:02:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87920 Amounts recovered from bottlers for co-operative advertisement were not mechanically includible in the assessable value of concentrates where the advertising also benefited the buyers' aerated waters. Only the portion of expenditure actually attributable to enhancing the concentrates' marketability could be added, and that apportionment had to be made on relevant evidence. On limitation, non-disclosure of the second set of invoices showing recovery of advertisement charges supported suppression of the true value with intent to evade duty, so the extended limitation period under the proviso to Section 11A(1) was invocable. The matter required fresh adjudication after determining the attributable advertisement cost. Case-Laws Central Excise Mon, 29 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87920