https://www.taxtmi.com/caselaws?id=105886 Extended limitation for central excise duty recovery may apply where prior departmental knowledge of material facts is not established. Invoice-based clearances by a small-scale unit, without evidence that identical goods were contemporaneously sold at differing prices, do not by themselves establish the facts needed to negate the extended period. For assessable-value purposes, transactions in which an intermediary purchases goods and resells them are principal-to-principal sales, not agency sales, unless an agency relationship is demonstrated. An agreement labelled as a sale arrangement and gate passes naming the intermediary as consignee support the conclusion of outright sale and purchase. en-us Fri, 05 Mar 1999 00:00:00 +0530 Sat, 10 Mar 2012 13:06:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105886 Extended limitation for central excise duty recovery may apply where prior departmental knowledge of material facts is not established. Invoice-based clearances by a small-scale unit, without evidence that identical goods were contemporaneously sold at differing prices, do not by themselves establish the facts needed to negate the extended period. For assessable-value purposes, transactions in which an intermediary purchases goods and resells them are principal-to-principal sales, not agency sales, unless an agency relationship is demonstrated. An agreement labelled as a sale arrangement and gate passes naming the intermediary as consignee support the conclusion of outright sale and purchase. Case-Laws Central Excise Fri, 05 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105886