https://www.taxtmi.com/caselaws?id=86626 Where comparable regular packs and approved price lists were available, physician-sample packs could be valued on a pro rata basis under Rule 6(b)(i) of the Central Excise (Valuation) Rules, 1975, and a cost-based method was not warranted. Because the assessee had disclosed the pricing basis in approved price lists and the RT-12 returns were finalised, the alleged suppression was not established and the extended limitation period under the proviso to Section 11A(1) could not be invoked. On that footing, the demand, penalty and interest were set aside. en-us Wed, 12 Mar 1997 00:00:00 +0530 Fri, 26 Aug 2011 11:32:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86626 Where comparable regular packs and approved price lists were available, physician-sample packs could be valued on a pro rata basis under Rule 6(b)(i) of the Central Excise (Valuation) Rules, 1975, and a cost-based method was not warranted. Because the assessee had disclosed the pricing basis in approved price lists and the RT-12 returns were finalised, the alleged suppression was not established and the extended limitation period under the proviso to Section 11A(1) could not be invoked. On that footing, the demand, penalty and interest were set aside. Case-Laws Central Excise Wed, 12 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86626