https://www.taxtmi.com/caselaws?id=92080 For small-scale exemption under Notification No. 175/86-C.E., the exemption limit had to be computed on value determined under Section 4, including the assessable value of job-work goods and not merely the job charges shown in invoices. The majority held that the department was not required to compile the assessee's progressive clearance value, and that RT 12 returns showing clearance figures under incorrect headings with the Section 4 column left nil supported suppression of the correct value. On that basis, the extended period of limitation was available and the penalty was sustainable; the demand was not time-barred. en-us Wed, 24 Feb 1999 00:00:00 +0530 Mon, 24 Oct 2011 15:04:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92080 For small-scale exemption under Notification No. 175/86-C.E., the exemption limit had to be computed on value determined under Section 4, including the assessable value of job-work goods and not merely the job charges shown in invoices. The majority held that the department was not required to compile the assessee's progressive clearance value, and that RT 12 returns showing clearance figures under incorrect headings with the Section 4 column left nil supported suppression of the correct value. On that basis, the extended period of limitation was available and the penalty was sustainable; the demand was not time-barred. Case-Laws Central Excise Wed, 24 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92080