https://www.taxtmi.com/caselaws?id=112072 Extended limitation could not be invoked where declarations for captively consumed yarn were filed and the department knew the valuation basis; a later allegation of suppression could not revive demands raised well after the normal period, so the duty demands and penalties were set aside as time-barred. For valuation, captively consumed yarn was to be assessed on the cost of production up to the spindle stage, and costs arising after that point were not includible; however, the merits of disputed overhead and expense components were not finally determined because the matter failed on limitation. en-us Mon, 15 Mar 2004 00:00:00 +0530 Thu, 26 Apr 2012 15:05:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112072 Extended limitation could not be invoked where declarations for captively consumed yarn were filed and the department knew the valuation basis; a later allegation of suppression could not revive demands raised well after the normal period, so the duty demands and penalties were set aside as time-barred. For valuation, captively consumed yarn was to be assessed on the cost of production up to the spindle stage, and costs arising after that point were not includible; however, the merits of disputed overhead and expense components were not finally determined because the matter failed on limitation. Case-Laws Central Excise Mon, 15 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112072