https://www.taxtmi.com/caselaws?id=86101 For excise valuation of PSC pipes and poles, only actual and properly established post-manufacturing deductions could be excluded, and the record on freight, bought-out items and site expenses was insufficient, so that aspect required fresh de novo examination. A reduction of Re. 1.20 per pole was treated as a conditional deduction available only if cement was supplied, and was therefore not an admissible trade discount. The extended period under the proviso to Section 11A was upheld because the valuation basis had not been satisfactorily verified and the material supported suppression and wilful mis-statement, so the demand was not time-barred. en-us Tue, 07 Feb 1995 00:00:00 +0530 Wed, 10 Aug 2011 12:25:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86101 For excise valuation of PSC pipes and poles, only actual and properly established post-manufacturing deductions could be excluded, and the record on freight, bought-out items and site expenses was insufficient, so that aspect required fresh de novo examination. A reduction of Re. 1.20 per pole was treated as a conditional deduction available only if cement was supplied, and was therefore not an admissible trade discount. The extended period under the proviso to Section 11A was upheld because the valuation basis had not been satisfactorily verified and the material supported suppression and wilful mis-statement, so the demand was not time-barred. Case-Laws Central Excise Tue, 07 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86101