https://www.taxtmi.com/caselaws?id=88792 A reference to suppression of facts in a Section 11A notice does not by itself divest the Assistant Commissioner or Deputy Commissioner of jurisdiction to adjudicate the demand. In valuation, the cost of PP Caps supplied with metal containers and usable only with those containers is includible in the assessable value because the caps are intended for use with the cleared goods and form part of their excisable value. The stated ratio is that items supplied along with excisable goods, where they are meant to be used only with those goods, are part of assessable value, and the notice's suppression allegation does not invalidate the adjudicating authority's competence. en-us Wed, 18 Mar 1998 00:00:00 +0530 Wed, 21 Sep 2011 13:18:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88792 A reference to suppression of facts in a Section 11A notice does not by itself divest the Assistant Commissioner or Deputy Commissioner of jurisdiction to adjudicate the demand. In valuation, the cost of PP Caps supplied with metal containers and usable only with those containers is includible in the assessable value because the caps are intended for use with the cleared goods and form part of their excisable value. The stated ratio is that items supplied along with excisable goods, where they are meant to be used only with those goods, are part of assessable value, and the notice's suppression allegation does not invalidate the adjudicating authority's competence. Case-Laws Central Excise Wed, 18 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88792