https://www.taxtmi.com/caselaws?id=41849 Handling charges recovered by a manufacturer and linked to procurement and movement of ingots before manufacture were treated as part of the pre-manufacturing cost, so they formed part of the assessable value for excise duty under Section 4 of the Central Excises and Salt Act, 1944. The notice was issued beyond the ordinary limitation period, but a finding of suppression justified invocation of the extended excise limitation period, which was held to apply to the relevant prior period once invoked. On both valuation and limitation, the departmental demand was sustained. en-us Wed, 18 Feb 1987 00:00:00 +0530 Mon, 23 Nov 2015 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41849 Handling charges recovered by a manufacturer and linked to procurement and movement of ingots before manufacture were treated as part of the pre-manufacturing cost, so they formed part of the assessable value for excise duty under Section 4 of the Central Excises and Salt Act, 1944. The notice was issued beyond the ordinary limitation period, but a finding of suppression justified invocation of the extended excise limitation period, which was held to apply to the relevant prior period once invoked. On both valuation and limitation, the departmental demand was sustained. Case-Laws Central Excise Wed, 18 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41849