https://www.taxtmi.com/caselaws?id=121726 Extended-period duty demands under central excise require proof of suppression of material facts with intent to evade duty; absent such intent, the demand is time-barred. Buyer-specific special packing charges are not includible in assessable value where the packing is not necessary for the goods as such, but is provided only to suit the buyer. Performance-linked bonus payable when goods exceed the guaranteed period is likewise excluded from assessable value because it does not form part of the ordinary taxable value of the goods. The note records that these principles led to rejection of the duty demand and consequential penalties. en-us Tue, 15 May 2007 00:00:00 +0530 Fri, 24 Nov 2017 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121726 Extended-period duty demands under central excise require proof of suppression of material facts with intent to evade duty; absent such intent, the demand is time-barred. Buyer-specific special packing charges are not includible in assessable value where the packing is not necessary for the goods as such, but is provided only to suit the buyer. Performance-linked bonus payable when goods exceed the guaranteed period is likewise excluded from assessable value because it does not form part of the ordinary taxable value of the goods. The note records that these principles led to rejection of the duty demand and consequential penalties. Case-Laws Central Excise Tue, 15 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121726