https://www.taxtmi.com/caselaws?id=92064 Packing, loading and forwarding charges incurred up to delivery at the factory gate were treated as part of the assessable value under central excise valuation principles, so the valuation issue was decided against the assessee. However, the extended limitation period could not be invoked because there was no suppression or wilful misstatement and the Department had prior knowledge of the collection of such charges. On that basis, the demand beyond the normal period was time-barred, and recovery was ultimately unsustainable. en-us Tue, 24 Nov 1998 00:00:00 +0530 Mon, 24 Oct 2011 13:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92064 Packing, loading and forwarding charges incurred up to delivery at the factory gate were treated as part of the assessable value under central excise valuation principles, so the valuation issue was decided against the assessee. However, the extended limitation period could not be invoked because there was no suppression or wilful misstatement and the Department had prior knowledge of the collection of such charges. On that basis, the demand beyond the normal period was time-barred, and recovery was ultimately unsustainable. Case-Laws Central Excise Tue, 24 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92064