https://www.taxtmi.com/caselaws?id=99879 Extended limitation for central excise demand cannot rest merely on a different valuation method or a renewed allegation of suppression where the department was already aware of the sales and valuation controversy; the longer period under Section 11A(1) was therefore not sustained. Assessable value nevertheless required re-determination because factory gate sales were found unreliable as the sole basis, but alleged flow back through diaries and credit notes had to be clearly linked to the clearances and the assessee before it could affect duty or penalties. Discounts also required reconsideration under the statutory trade discount allowance, and the valuation, duty demand, and penalties were remanded for fresh adjudication. en-us Fri, 27 Oct 2000 00:00:00 +0530 Mon, 30 Jan 2012 14:34:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99879 Extended limitation for central excise demand cannot rest merely on a different valuation method or a renewed allegation of suppression where the department was already aware of the sales and valuation controversy; the longer period under Section 11A(1) was therefore not sustained. Assessable value nevertheless required re-determination because factory gate sales were found unreliable as the sole basis, but alleged flow back through diaries and credit notes had to be clearly linked to the clearances and the assessee before it could affect duty or penalties. Discounts also required reconsideration under the statutory trade discount allowance, and the valuation, duty demand, and penalties were remanded for fresh adjudication. Case-Laws Central Excise Fri, 27 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99879