https://www.taxtmi.com/caselaws?id=100608 Where identical goods are sold to outside customers and a normal price exists under Section 4(1)(a) of the Central Excise Act, that price governs valuation of goods captively consumed, and Rule 6 of the Central Excise (Valuation) Rules does not justify a separate captive-consumption price. The department's valuation method was sustained on that issue. Limitation also turned on disclosure: because the assessee filed price lists showing differential values and relevant invoices were placed with RT 12 returns, the department was treated as having knowledge of the pricing practice, so suppression was absent and the demand was barred by limitation. en-us Mon, 06 Aug 2001 00:00:00 +0530 Fri, 03 Feb 2012 15:03:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100608 Where identical goods are sold to outside customers and a normal price exists under Section 4(1)(a) of the Central Excise Act, that price governs valuation of goods captively consumed, and Rule 6 of the Central Excise (Valuation) Rules does not justify a separate captive-consumption price. The department's valuation method was sustained on that issue. Limitation also turned on disclosure: because the assessee filed price lists showing differential values and relevant invoices were placed with RT 12 returns, the department was treated as having knowledge of the pricing practice, so suppression was absent and the demand was barred by limitation. Case-Laws Central Excise Mon, 06 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100608