https://www.taxtmi.com/caselaws?id=99530 Cum-duty price abatements must be deducted when working back assessable value, even where duty was not separately paid, and the Revenue's challenge on valuation failed. Clearances of a new unit were clubbed with the appellant's clearances because the unit lacked independent existence on the facts found, and extended limitation applied where suppression or withheld information was established. Duty and penalty, however, could not be confirmed beyond the amount proposed in the show cause notice; excess confirmation was set aside and the matter remanded for fresh determination within the notice limits. en-us Fri, 04 May 2001 00:00:00 +0530 Fri, 27 Jan 2012 16:46:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99530 Cum-duty price abatements must be deducted when working back assessable value, even where duty was not separately paid, and the Revenue's challenge on valuation failed. Clearances of a new unit were clubbed with the appellant's clearances because the unit lacked independent existence on the facts found, and extended limitation applied where suppression or withheld information was established. Duty and penalty, however, could not be confirmed beyond the amount proposed in the show cause notice; excess confirmation was set aside and the matter remanded for fresh determination within the notice limits. Case-Laws Central Excise Fri, 04 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99530