https://www.taxtmi.com/caselaws?id=114232 Transport-arrangement charges collected for sulphuric acid were not includible in excise assessable value because they related to special handling and training for a hazardous commodity and did not form part of the price of removal. The demand on that count was therefore unsustainable. The extended limitation period could not apply to lower-valued clearances where invoices and valuation particulars had been filed with the department, leaving no basis for alleging non-disclosure. The time-barred demand and consequential penalty were set aside. en-us Thu, 11 Dec 2003 00:00:00 +0530 Sat, 12 May 2012 13:44:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114232 Transport-arrangement charges collected for sulphuric acid were not includible in excise assessable value because they related to special handling and training for a hazardous commodity and did not form part of the price of removal. The demand on that count was therefore unsustainable. The extended limitation period could not apply to lower-valued clearances where invoices and valuation particulars had been filed with the department, leaving no basis for alleging non-disclosure. The time-barred demand and consequential penalty were set aside. Case-Laws Central Excise Thu, 11 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114232