https://www.taxtmi.com/caselaws?id=100209 In an interim excise valuation dispute, inclusion of 4% recovered towards Central Sales Tax, post-manufacturing charges and incidental charges raised a prima facie case only in part: the railway letter showing no sales tax payment to the assessee supported a defence on the CST component, but the plea for deduction of freight and interest on receivables was not backed by evidence. The invoices' description as incidental charges, PMC/Freight was treated as too vague to conclude that officers were necessarily alerted to the true nature of the amounts, and the extended period issue under Section 11A was not decisively negated at this stage. Pre-deposit was ordered, with the balance duty, penalties and fine stayed on compliance. en-us Thu, 26 Jul 2001 00:00:00 +0530 Tue, 31 Jan 2012 15:57:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100209 In an interim excise valuation dispute, inclusion of 4% recovered towards Central Sales Tax, post-manufacturing charges and incidental charges raised a prima facie case only in part: the railway letter showing no sales tax payment to the assessee supported a defence on the CST component, but the plea for deduction of freight and interest on receivables was not backed by evidence. The invoices' description as incidental charges, PMC/Freight was treated as too vague to conclude that officers were necessarily alerted to the true nature of the amounts, and the extended period issue under Section 11A was not decisively negated at this stage. Pre-deposit was ordered, with the balance duty, penalties and fine stayed on compliance. Case-Laws Central Excise Thu, 26 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100209