https://www.taxtmi.com/caselaws?id=50613 The appeal was dismissed, affirming the inclusion of charges paid to RITES for inspection in the assessable value and the validity of the extended period under Section 11A for duty demand. The Tribunal held that the charges for buyer-initiated third-party inspection should be considered part of the goods' value when necessary for every sale, distinguishing this case from previous precedents. The Commissioner's application of the extended period was deemed justified due to the appellant's failure to disclose the inspection charges to the Department. en-us Wed, 21 Mar 2001 00:00:00 +0530 Mon, 23 Aug 2010 17:14:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50613 The appeal was dismissed, affirming the inclusion of charges paid to RITES for inspection in the assessable value and the validity of the extended period under Section 11A for duty demand. The Tribunal held that the charges for buyer-initiated third-party inspection should be considered part of the goods' value when necessary for every sale, distinguishing this case from previous precedents. The Commissioner's application of the extended period was deemed justified due to the appellant's failure to disclose the inspection charges to the Department. Case-Laws Central Excise Wed, 21 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50613