https://www.taxtmi.com/caselaws?id=90693 Contractual testing charges recovered from customers formed part of the assessable value of the supplied transmission tower line goods because the charges were recovered under the same contract and were disclosed in the contractual terms. On limitation, the extended period was unavailable since there was no suppression of the testing charges, and the department could not rely on that basis to reopen the demand beyond the normal period. The demand was therefore time barred, and the penalty could not survive once the demand failed on limitation. en-us Tue, 22 Dec 1998 00:00:00 +0530 Mon, 10 Oct 2011 18:03:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90693 Contractual testing charges recovered from customers formed part of the assessable value of the supplied transmission tower line goods because the charges were recovered under the same contract and were disclosed in the contractual terms. On limitation, the extended period was unavailable since there was no suppression of the testing charges, and the department could not rely on that basis to reopen the demand beyond the normal period. The demand was therefore time barred, and the penalty could not survive once the demand failed on limitation. Case-Laws Central Excise Tue, 22 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90693