https://www.taxtmi.com/caselaws?id=93645 Under-valuation of clearances from a manufacturing factory within the Commissioner's territory supports that Commissioner's jurisdiction even if the goods are later repacked elsewhere. Suppression of material facts in the valuation declaration, including failure to disclose that bulk removals were transfers for repacking rather than sales, justified invocation of the extended limitation period under the Central Excise Act. The Department's valuation based on the smaller marketable packs was also sustained because the appellants had not made full disclosure of the true manner of removal and packing. The appeal was rejected and the duty demand and penalty were confirmed. en-us Mon, 19 Jun 2000 00:00:00 +0530 Mon, 14 Nov 2011 18:14:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93645 Under-valuation of clearances from a manufacturing factory within the Commissioner's territory supports that Commissioner's jurisdiction even if the goods are later repacked elsewhere. Suppression of material facts in the valuation declaration, including failure to disclose that bulk removals were transfers for repacking rather than sales, justified invocation of the extended limitation period under the Central Excise Act. The Department's valuation based on the smaller marketable packs was also sustained because the appellants had not made full disclosure of the true manner of removal and packing. The appeal was rejected and the duty demand and penalty were confirmed. Case-Laws Central Excise Mon, 19 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93645