https://www.taxtmi.com/caselaws?id=110401 The proviso to Section 11A of the Central Excise Act, 1944 applies only where suppression, misstatement or similar conduct is established with intent to evade duty; an accounting and valuation mistake without evidence of deliberate evasion does not justify the extended period, penalty or interest. Rule 8 of the Central Excise Valuation Rules, 2000 governs captively consumed goods and was not applicable to the free-supply item valued for the exhaust system on the premise adopted by the revenue authorities. The document concludes that the duty already paid was not disturbed, while the penal and interest components were removed. en-us Wed, 31 Dec 2003 00:00:00 +0530 Mon, 16 Apr 2012 16:03:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110401 The proviso to Section 11A of the Central Excise Act, 1944 applies only where suppression, misstatement or similar conduct is established with intent to evade duty; an accounting and valuation mistake without evidence of deliberate evasion does not justify the extended period, penalty or interest. Rule 8 of the Central Excise Valuation Rules, 2000 governs captively consumed goods and was not applicable to the free-supply item valued for the exhaust system on the premise adopted by the revenue authorities. The document concludes that the duty already paid was not disturbed, while the penal and interest components were removed. Case-Laws Central Excise Wed, 31 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110401