https://www.taxtmi.com/caselaws?id=93111 Suppression of material facts in a price declaration, including an incorrect representation of factory-gate sales to dealers, permits invocation of the extended limitation period under the proviso to Section 11A. The adjudicating authority must itself determine assessable value and duty liability where valuation depends on depot price after permissible deductions. It cannot delegate quantification to a subordinate officer and impose consequential penalty before determining the allegedly evaded duty. The assessment and penalty require fresh adjudication after determining value and duty and providing a reasonable hearing opportunity. en-us Wed, 09 Feb 2000 00:00:00 +0530 Tue, 08 Nov 2011 14:33:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93111 Suppression of material facts in a price declaration, including an incorrect representation of factory-gate sales to dealers, permits invocation of the extended limitation period under the proviso to Section 11A. The adjudicating authority must itself determine assessable value and duty liability where valuation depends on depot price after permissible deductions. It cannot delegate quantification to a subordinate officer and impose consequential penalty before determining the allegedly evaded duty. The assessment and penalty require fresh adjudication after determining value and duty and providing a reasonable hearing opportunity. Case-Laws Central Excise Wed, 09 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93111