https://www.taxtmi.com/caselaws?id=364358 Separately recovered charges for design, drawing and layout development were held includible in the assessable value of printed cartons because they were charged outside the invoice value and the records did not show that they had already been amortised in the finished goods cost. The Tribunal treated such pre-manufacturing design and artwork charges as part of excisable value and upheld the demand. It also sustained penalty for non-disclosure of additional recoveries, finding suppression of material facts and rejecting the plea that the department already knew of the receipts. The appeal therefore failed on both merits and penalty. en-us Wed, 27 Jun 2018 00:00:00 +0530 Fri, 27 Jul 2018 05:30:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364358 Separately recovered charges for design, drawing and layout development were held includible in the assessable value of printed cartons because they were charged outside the invoice value and the records did not show that they had already been amortised in the finished goods cost. The Tribunal treated such pre-manufacturing design and artwork charges as part of excisable value and upheld the demand. It also sustained penalty for non-disclosure of additional recoveries, finding suppression of material facts and rejecting the plea that the department already knew of the receipts. The appeal therefore failed on both merits and penalty. Case-Laws Central Excise Wed, 27 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364358