https://www.taxtmi.com/caselaws?id=94342 Captive-consumption valuation of diesel engines may use comparable sale prices under the Central Excise Valuation Rules where outside sales, though infrequent and contracted, reflect a reasonable profit margin over cost. The availability of an excise exemption notification does not affect that valuation question. Limitation under the Central Excise Act requires examination where show-cause notices exceed the normal period and the record does not establish whether assessments were final or provisional. The limitation issue requires fresh adjudication by the original authority, while the adopted valuation remains unchanged. en-us Wed, 06 Aug 1997 00:00:00 +0530 Mon, 21 Nov 2011 17:13:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94342 Captive-consumption valuation of diesel engines may use comparable sale prices under the Central Excise Valuation Rules where outside sales, though infrequent and contracted, reflect a reasonable profit margin over cost. The availability of an excise exemption notification does not affect that valuation question. Limitation under the Central Excise Act requires examination where show-cause notices exceed the normal period and the record does not establish whether assessments were final or provisional. The limitation issue requires fresh adjudication by the original authority, while the adopted valuation remains unchanged. Case-Laws Central Excise Wed, 06 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94342