https://www.taxtmi.com/caselaws?id=124508 Dealer-level van operation charges incurred after clearance for sales promotion and interior distribution were held not to be deductible from assessable value because the value had already been worked out up to the depot stage. Handling charges and the extended period of limitation were upheld on the basis of earlier findings that they were includible and that the longer limitation was invocable. Penalties were set aside where the dispute on deduction was bona fide and the handling charges had been disclosed in circulars and invoices filed with returns, so suppression or culpable intent was not established. Penalty under Rule 209A was also rejected because that provision could not be applied retrospectively to earlier conduct. en-us Fri, 05 Dec 2008 00:00:00 +0530 Mon, 01 Oct 2012 12:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124508 Dealer-level van operation charges incurred after clearance for sales promotion and interior distribution were held not to be deductible from assessable value because the value had already been worked out up to the depot stage. Handling charges and the extended period of limitation were upheld on the basis of earlier findings that they were includible and that the longer limitation was invocable. Penalties were set aside where the dispute on deduction was bona fide and the handling charges had been disclosed in circulars and invoices filed with returns, so suppression or culpable intent was not established. Penalty under Rule 209A was also rejected because that provision could not be applied retrospectively to earlier conduct. Case-Laws Central Excise Fri, 05 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124508