https://www.taxtmi.com/caselaws?id=94789 An order on assessable value and suppression cannot stand where the authority fails to deal with the taxpayer's material plea and evidence, including sales to independent wholesale dealers at the same price. The record also showed prior disclosure of the holding company relationship and pricing basis, which weakened the allegation of suppression and undermined invocation of the extended period. The matter therefore required fresh adjudication after considering the evidence and cited case law, with a speaking order passed after hearing the taxpayer. en-us Thu, 02 Sep 1999 00:00:00 +0530 Sat, 03 Dec 2011 17:48:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94789 An order on assessable value and suppression cannot stand where the authority fails to deal with the taxpayer's material plea and evidence, including sales to independent wholesale dealers at the same price. The record also showed prior disclosure of the holding company relationship and pricing basis, which weakened the allegation of suppression and undermined invocation of the extended period. The matter therefore required fresh adjudication after considering the evidence and cited case law, with a speaking order passed after hearing the taxpayer. Case-Laws Central Excise Thu, 02 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94789