https://www.taxtmi.com/caselaws?id=87926 Separately recovered amounts for packing charges, wooden crates, loading and unloading, and transport expenses were treated as includible in assessable value because the assessee failed to establish a reliable apportionment of excludible post-removal transport charges. Actual transport charges after clearance from the factory gate were recognised as excludible in principle, but the consolidated recoveries and lack of contemporaneous evidence prevented exclusion of the full amount. Non-disclosure of these recoveries from the assessment records and invoices supported suppression, so the extended period of limitation and penalty were upheld, though the penalty was reduced on the facts. en-us Tue, 30 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 18:16:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87926 Separately recovered amounts for packing charges, wooden crates, loading and unloading, and transport expenses were treated as includible in assessable value because the assessee failed to establish a reliable apportionment of excludible post-removal transport charges. Actual transport charges after clearance from the factory gate were recognised as excludible in principle, but the consolidated recoveries and lack of contemporaneous evidence prevented exclusion of the full amount. Non-disclosure of these recoveries from the assessment records and invoices supported suppression, so the extended period of limitation and penalty were upheld, though the penalty was reduced on the facts. Case-Laws Central Excise Tue, 30 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87926