https://www.taxtmi.com/caselaws?id=345922 Amounts recovered from buyers as transit-related breakage compensation, separate from actual freight and insurance premium, form part of the assessable value and remain dutyable even if shown under transportation cost. The limitation period was restricted to the normal period because the Department was already aware of the valuation method and suppression was not established. Penalty under section 11AC was not sustainable where the dispute turned on valuation interpretation and the surviving demand was confined to the normal period. The document also notes that a separate discount-related issue was remanded for verification. en-us Fri, 28 Jul 2017 00:00:00 +0530 Tue, 05 Mar 2019 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345922 Amounts recovered from buyers as transit-related breakage compensation, separate from actual freight and insurance premium, form part of the assessable value and remain dutyable even if shown under transportation cost. The limitation period was restricted to the normal period because the Department was already aware of the valuation method and suppression was not established. Penalty under section 11AC was not sustainable where the dispute turned on valuation interpretation and the surviving demand was confined to the normal period. The document also notes that a separate discount-related issue was remanded for verification. Case-Laws Central Excise Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345922