https://www.taxtmi.com/caselaws?id=88321 Approved factory gate price was recognised as a relevant basis for duty assessment, but its application to clearances through depots and stockyards was left open for fuller examination at the appeal hearing. Allegations of suppression and invocation of the extended period also prevented a conclusive finding on limitation, although the record disclosed a prima facie case that part of the demand could be time-barred where depot sales and depot operation expenses had been disclosed in invoices. Interim relief was therefore granted only partly, with a deposit directed and the balance demand and penalty stayed on compliance. en-us Thu, 29 Jan 1998 00:00:00 +0530 Fri, 16 Sep 2011 18:08:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88321 Approved factory gate price was recognised as a relevant basis for duty assessment, but its application to clearances through depots and stockyards was left open for fuller examination at the appeal hearing. Allegations of suppression and invocation of the extended period also prevented a conclusive finding on limitation, although the record disclosed a prima facie case that part of the demand could be time-barred where depot sales and depot operation expenses had been disclosed in invoices. Interim relief was therefore granted only partly, with a deposit directed and the balance demand and penalty stayed on compliance. Case-Laws Central Excise Thu, 29 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88321