https://www.taxtmi.com/caselaws?id=209670 The Tribunal upheld the Commissioner (Appeals) decision in a case involving excess transportation charges recovery and assessable value. It ruled that excess transportation charges not related to manufacturing activity should not be included in the assessable value. The demand for duty was also deemed time-barred, as there was no evidence of willful misstatement or suppression of facts. The Tribunal rejected the Revenue's appeal, emphasizing the need for evidence of malafide intent to invoke the extended period of limitation. en-us Wed, 18 May 2011 00:00:00 +0530 Wed, 30 Oct 2013 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209670 The Tribunal upheld the Commissioner (Appeals) decision in a case involving excess transportation charges recovery and assessable value. It ruled that excess transportation charges not related to manufacturing activity should not be included in the assessable value. The demand for duty was also deemed time-barred, as there was no evidence of willful misstatement or suppression of facts. The Tribunal rejected the Revenue's appeal, emphasizing the need for evidence of malafide intent to invoke the extended period of limitation. Case-Laws Central Excise Wed, 18 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209670