https://www.taxtmi.com/caselaws?id=90439 Extended limitation for including design, engineering and service charges in assessable value was rejected because the Department had contemporaneous knowledge: on seeking details, the assessee promptly disclosed the relevant design and engineering charges by letter, yet the SCN was issued nearly two years later. In absence of sustainable suppression, the normal limitation alone applied, rendering the demand time-barred. The SCN's allegation of wilful suppression was further undermined by its failure to propose any penalty, indicating departmental doubt on levy. The impugned order was set aside and the appeal was allowed solely on limitation, without adjudicating merits. en-us Thu, 04 Dec 1997 00:00:00 +0530 Tue, 30 Dec 2025 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90439 Extended limitation for including design, engineering and service charges in assessable value was rejected because the Department had contemporaneous knowledge: on seeking details, the assessee promptly disclosed the relevant design and engineering charges by letter, yet the SCN was issued nearly two years later. In absence of sustainable suppression, the normal limitation alone applied, rendering the demand time-barred. The SCN's allegation of wilful suppression was further undermined by its failure to propose any penalty, indicating departmental doubt on levy. The impugned order was set aside and the appeal was allowed solely on limitation, without adjudicating merits. Case-Laws Central Excise Thu, 04 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90439