https://www.taxtmi.com/caselaws?id=106034 Depot maintenance expenses and staff costs incurred for distribution through depots were treated as part of the assessable value of aerated waters, so those amounts were includible. Claims for exclusion of depreciation on bottles and godown rent required factual verification from the accounts and records, so those items were remanded for reconsideration and recomputation. Non-disclosure of depot-related deductions and the absence of ex-factory sale were treated as suppression of material facts, so the extended period of limitation under the Central Excise Act was held applicable. en-us Fri, 02 Mar 2001 00:00:00 +0530 Mon, 12 Mar 2012 13:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106034 Depot maintenance expenses and staff costs incurred for distribution through depots were treated as part of the assessable value of aerated waters, so those amounts were includible. Claims for exclusion of depreciation on bottles and godown rent required factual verification from the accounts and records, so those items were remanded for reconsideration and recomputation. Non-disclosure of depot-related deductions and the absence of ex-factory sale were treated as suppression of material facts, so the extended period of limitation under the Central Excise Act was held applicable. Case-Laws Central Excise Fri, 02 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106034