https://www.taxtmi.com/caselaws?id=91189 Where separate approved price lists existed for sales and captive consumption, goods cleared for sale through depots had to be assessed on the approved sale value, while duty already paid on genuinely captively used goods could not be reopened for the entire quantity merely because part was later diverted. The demand was therefore confined to the quantity wrongly assessed at the captive-consumption value, requiring fresh quantification. On limitation, knowledge of the existence of two approved price lists did not amount to knowledge that sale goods were being cleared at the captive-consumption value, so the extended period remained available. en-us Thu, 28 May 1998 00:00:00 +0530 Fri, 14 Oct 2011 13:28:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91189 Where separate approved price lists existed for sales and captive consumption, goods cleared for sale through depots had to be assessed on the approved sale value, while duty already paid on genuinely captively used goods could not be reopened for the entire quantity merely because part was later diverted. The demand was therefore confined to the quantity wrongly assessed at the captive-consumption value, requiring fresh quantification. On limitation, knowledge of the existence of two approved price lists did not amount to knowledge that sale goods were being cleared at the captive-consumption value, so the extended period remained available. Case-Laws Central Excise Thu, 28 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91189