https://www.taxtmi.com/caselaws?id=89228 Indirect overheads such as contingent charges and establishment charges may be added to the assessable value of excisable goods only where the Revenue specifically pleads and factually establishes, with supporting figures, that the expenses are attributable to the manufactured goods and capable of being loaded into production cost. A bare assertion that they are general manufacturer overheads is insufficient, and new factual material cannot be introduced at the appellate stage to cure deficiencies in the original case. On the record, the inclusion of the disputed charges was not proved, so the Revenue's plea failed and the exclusion of those charges from assessable value remained undisturbed. en-us Wed, 15 Oct 1997 00:00:00 +0530 Sat, 24 Sep 2011 12:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89228 Indirect overheads such as contingent charges and establishment charges may be added to the assessable value of excisable goods only where the Revenue specifically pleads and factually establishes, with supporting figures, that the expenses are attributable to the manufactured goods and capable of being loaded into production cost. A bare assertion that they are general manufacturer overheads is insufficient, and new factual material cannot be introduced at the appellate stage to cure deficiencies in the original case. On the record, the inclusion of the disputed charges was not proved, so the Revenue's plea failed and the exclusion of those charges from assessable value remained undisturbed. Case-Laws Central Excise Wed, 15 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89228