https://www.taxtmi.com/caselaws?id=94586 A duty demand on after-sale service charges was held unsustainable because the relevant facts had already been disclosed, earlier orders on the same price-lists had attained finality, and suppression could not be invoked to extend limitation. The attempt to reopen the matter was therefore rejected, and the demand on that component was set aside. On valuation, delivery, forwarding and handling charges were includible only to the extent they were incurred up to the factory gate; charges incurred after removal were excluded. As the record lacked a proper breakup, the assessable value had to be recomputed on the factory-gate basis, with duty payable only on the amount so determined. en-us Thu, 19 May 1988 00:00:00 +0530 Fri, 02 Dec 2011 12:16:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94586 A duty demand on after-sale service charges was held unsustainable because the relevant facts had already been disclosed, earlier orders on the same price-lists had attained finality, and suppression could not be invoked to extend limitation. The attempt to reopen the matter was therefore rejected, and the demand on that component was set aside. On valuation, delivery, forwarding and handling charges were includible only to the extent they were incurred up to the factory gate; charges incurred after removal were excluded. As the record lacked a proper breakup, the assessable value had to be recomputed on the factory-gate basis, with duty payable only on the amount so determined. Case-Laws Central Excise Thu, 19 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94586