https://www.taxtmi.com/caselaws?id=73436 Assessable value under Section 4(1)(a) must reflect the normal price at the actual time and place of removal, so a single notional depot price cannot be treated as the uniform value for all clearances where goods are sold through different depots at different prices. The valuation exercise must consider depot-wise sales and permissible abatements, including freight and insurance, on complete commercial data. Where relevant pricing and sales details are withheld, suppression of material facts may justify reopening the demand under the extended limitation period under Section 11A. en-us Fri, 11 Dec 1987 00:00:00 +0530 Tue, 31 May 2011 18:24:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73436 Assessable value under Section 4(1)(a) must reflect the normal price at the actual time and place of removal, so a single notional depot price cannot be treated as the uniform value for all clearances where goods are sold through different depots at different prices. The valuation exercise must consider depot-wise sales and permissible abatements, including freight and insurance, on complete commercial data. Where relevant pricing and sales details are withheld, suppression of material facts may justify reopening the demand under the extended limitation period under Section 11A. Case-Laws Central Excise Fri, 11 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73436