https://www.taxtmi.com/caselaws?id=113053 The assessable value of denatured spirit had to include the value of denaturant supplied free of cost by buyers, so the duty demand on that basis was sustained. The extended limitation period under the Central Excise Act was upheld because non-disclosure of the free-supplied denaturant was treated as material suppression, but the penalty under Section 11AC could not be applied for the period before 28-9-1996 and the Rule 173Q penalty was reduced. Confiscation and redemption fine were set aside because the show cause notice had not proposed confiscation, so that direction lacked legal support. en-us Tue, 13 Jul 2004 00:00:00 +0530 Thu, 03 May 2012 15:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113053 The assessable value of denatured spirit had to include the value of denaturant supplied free of cost by buyers, so the duty demand on that basis was sustained. The extended limitation period under the Central Excise Act was upheld because non-disclosure of the free-supplied denaturant was treated as material suppression, but the penalty under Section 11AC could not be applied for the period before 28-9-1996 and the Rule 173Q penalty was reduced. Confiscation and redemption fine were set aside because the show cause notice had not proposed confiscation, so that direction lacked legal support. Case-Laws Central Excise Tue, 13 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113053