https://www.taxtmi.com/caselaws?id=109525 Central excise duty on project-contract price escalation claims requires evidence identifying the portion attributable to manufactured goods. Where bought-out items are procured externally and supplied directly to the customer, the entire escalation amount cannot be treated as assessable value without a reliable evidentiary apportionment; the duty demand is therefore unsustainable. The extended limitation period under the proviso to Section 11A(1) requires proved suppression with intent to evade duty. Where project contracts, price-related transactions and clearances were not so suppressed, the longer period is unavailable and penalty cannot survive after failure of the duty demand. en-us Tue, 03 Jun 2003 00:00:00 +0530 Tue, 10 Apr 2012 16:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109525 Central excise duty on project-contract price escalation claims requires evidence identifying the portion attributable to manufactured goods. Where bought-out items are procured externally and supplied directly to the customer, the entire escalation amount cannot be treated as assessable value without a reliable evidentiary apportionment; the duty demand is therefore unsustainable. The extended limitation period under the proviso to Section 11A(1) requires proved suppression with intent to evade duty. Where project contracts, price-related transactions and clearances were not so suppressed, the longer period is unavailable and penalty cannot survive after failure of the duty demand. Case-Laws Central Excise Tue, 03 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109525