2000 (9) TMI 369

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..... Shankar, Member (T)]. The question for consideration in this appeal is the includibility in the assessable value of the beverage "Jive" manufactured either by Sugam Diary on behalf of the appellant or by the appellant (there is some dispute on this point) of charges calculated as freight by the appellant, not incurred on freight; charges for drinking straws supplied separately to the product .....

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..... t to the filing of the price list the fact of recovery of these charges was brought to the notice of the department by means of invoice etc. enclosed to the RT 12 returns, the jurisdictional officer would have known of the recovery of these charges. In that case, the contention that the short levy was on account of suppression of these facts will not be tenable. The Collector does not deny that th .....

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