https://www.taxtmi.com/caselaws?id=53925 Transportation charges for coated pipes were treated as part of a separate commercial arrangement, not as additional consideration for the manufactured goods. In the absence of any finding that the value of the bare pipes was under-declared, Rule 6 of the excise valuation rules was considered inapplicable and the excess transportation recovery was not includible in assessable value. On limitation, internal correspondence and an officer's understanding were considered insufficient to prove suppression or deliberate evasion, so the extended period, penalty and interest could not be sustained where the duty demand itself failed. en-us Fri, 25 Feb 2005 00:00:00 +0530 Sat, 16 Oct 2010 10:00:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53925 Transportation charges for coated pipes were treated as part of a separate commercial arrangement, not as additional consideration for the manufactured goods. In the absence of any finding that the value of the bare pipes was under-declared, Rule 6 of the excise valuation rules was considered inapplicable and the excess transportation recovery was not includible in assessable value. On limitation, internal correspondence and an officer's understanding were considered insufficient to prove suppression or deliberate evasion, so the extended period, penalty and interest could not be sustained where the duty demand itself failed. Case-Laws Central Excise Fri, 25 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53925