https://www.taxtmi.com/caselaws?id=92008 Extended limitation could not be invoked because the assessee had itself sought departmental examination of the valuation pattern and offered full disclosure, so suppression was not established. Service charges paid to selling agents were includible in assessable value, while only actual transport and insurance charges were excludible and excess transport recovery was not includible; the claimed deduction for excise duty was rejected. A short-levy proceeding could also be used to challenge the original rate of duty where correct classification affected the differential duty, and the demand had to be redetermined. Penalty under the allied penal provision was set aside for lack of specific allegations, and the confiscation fine and manufacturer's penalty were reduced. en-us Wed, 07 Jan 1998 00:00:00 +0530 Sat, 22 Oct 2011 14:48:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92008 Extended limitation could not be invoked because the assessee had itself sought departmental examination of the valuation pattern and offered full disclosure, so suppression was not established. Service charges paid to selling agents were includible in assessable value, while only actual transport and insurance charges were excludible and excess transport recovery was not includible; the claimed deduction for excise duty was rejected. A short-levy proceeding could also be used to challenge the original rate of duty where correct classification affected the differential duty, and the demand had to be redetermined. Penalty under the allied penal provision was set aside for lack of specific allegations, and the confiscation fine and manufacturer's penalty were reduced. Case-Laws Central Excise Wed, 07 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92008