https://www.taxtmi.com/caselaws?id=93249 Processed cotton fabrics cleared by an independent processor on job work, without any wholesale sale by that processor at the factory gate, fall outside the normal-price method under section 4(1)(a) of the Central Excise Act. Valuation must instead proceed under section 4(1)(b) and the Valuation Rules; where Rules 4 to 6 do not apply, Rule 7 permits best-judgment, cost-based determination. Undisclosed extra collections, despite disclosure of processing costs in price lists, support suppression of facts. Adjudication by a Deputy Commissioner was not barred for earlier notices, while a notice confined to the normal six-month period did not require Commissioner-level action merely because it referred to suppression. en-us Tue, 11 Jan 2000 00:00:00 +0530 Wed, 09 Nov 2011 13:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93249 Processed cotton fabrics cleared by an independent processor on job work, without any wholesale sale by that processor at the factory gate, fall outside the normal-price method under section 4(1)(a) of the Central Excise Act. Valuation must instead proceed under section 4(1)(b) and the Valuation Rules; where Rules 4 to 6 do not apply, Rule 7 permits best-judgment, cost-based determination. Undisclosed extra collections, despite disclosure of processing costs in price lists, support suppression of facts. Adjudication by a Deputy Commissioner was not barred for earlier notices, while a notice confined to the normal six-month period did not require Commissioner-level action merely because it referred to suppression. Case-Laws Central Excise Tue, 11 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93249