https://www.taxtmi.com/caselaws?id=98113 A manufacturer's collection from buyers of duty at tariff rates, while paying duty to the Government at a lower exempted rate, was treated as extra consideration forming part of the assessable value. The text also notes that the first show cause notice was only partially within limitation under Rule 10 of the Central Excise Rules because the relevant period was governed by Rule 10 and not Section 11D of the Central Excise Act, 1944. On that basis, the assessment and demand were upheld overall, subject to the statutory time bar on part of the first notice. en-us Fri, 26 Nov 1999 00:00:00 +0530 Thu, 19 Jan 2012 12:20:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98113 A manufacturer's collection from buyers of duty at tariff rates, while paying duty to the Government at a lower exempted rate, was treated as extra consideration forming part of the assessable value. The text also notes that the first show cause notice was only partially within limitation under Rule 10 of the Central Excise Rules because the relevant period was governed by Rule 10 and not Section 11D of the Central Excise Act, 1944. On that basis, the assessment and demand were upheld overall, subject to the statutory time bar on part of the first notice. Case-Laws Central Excise Fri, 26 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98113