https://www.taxtmi.com/caselaws?id=93800 Cylinder maintenance charges and fixed rental charges were held includible in the assessable value of oxygen and acetylene gases because they were recovered even where no corresponding service was rendered and were, in substance, part of the gas price. The extended period of limitation was held invocable because the collections were misdescribed and the facts showed non-disclosure of the real nature of the recoveries. Penalty under Section 11AC could not apply for the period before that provision came into force, so it was deleted to that extent; the duty demand and Rule 173Q penalty were upheld. en-us Wed, 02 Aug 2000 00:00:00 +0530 Wed, 16 Nov 2011 18:51:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93800 Cylinder maintenance charges and fixed rental charges were held includible in the assessable value of oxygen and acetylene gases because they were recovered even where no corresponding service was rendered and were, in substance, part of the gas price. The extended period of limitation was held invocable because the collections were misdescribed and the facts showed non-disclosure of the real nature of the recoveries. Penalty under Section 11AC could not apply for the period before that provision came into force, so it was deleted to that extent; the duty demand and Rule 173Q penalty were upheld. Case-Laws Central Excise Wed, 02 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93800