https://www.taxtmi.com/caselaws?id=91317 Provisional price-list approval can make valuation adjudication premature where assessments were not finally completed, because demand and penalty should not be confirmed until the status of assessment is determined. Limitation and suppression also require fresh examination where the department already had access to the relevant price-lists, gate passes and returns, making concealed facts difficult to infer on the existing record. The impugned orders were set aside and the matter remitted for fresh adjudication after hearing the assessee. en-us Wed, 06 Jan 1999 00:00:00 +0530 Mon, 17 Oct 2011 12:44:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91317 Provisional price-list approval can make valuation adjudication premature where assessments were not finally completed, because demand and penalty should not be confirmed until the status of assessment is determined. Limitation and suppression also require fresh examination where the department already had access to the relevant price-lists, gate passes and returns, making concealed facts difficult to infer on the existing record. The impugned orders were set aside and the matter remitted for fresh adjudication after hearing the assessee. Case-Laws Central Excise Wed, 06 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91317