https://www.taxtmi.com/caselaws?id=91569 Indirect overheads may be included in assessable value only where the department pleads and substantiates the factual basis and quantification for the loading. In this matter, establishment and contingency charges could not be added to the assessable value of RCC poles because the revenue did not set out element-wise facts, figures, or supporting material in the appeal, and the assessee had not been put on notice of any new basis. The Tribunal therefore refused to entertain the unsupported valuation claim at the appellate stage and dismissed the appeals in favour of the assessee. en-us Mon, 04 Aug 1997 00:00:00 +0530 Wed, 19 Oct 2011 12:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91569 Indirect overheads may be included in assessable value only where the department pleads and substantiates the factual basis and quantification for the loading. In this matter, establishment and contingency charges could not be added to the assessable value of RCC poles because the revenue did not set out element-wise facts, figures, or supporting material in the appeal, and the assessee had not been put on notice of any new basis. The Tribunal therefore refused to entertain the unsupported valuation claim at the appellate stage and dismissed the appeals in favour of the assessee. Case-Laws Central Excise Mon, 04 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91569