https://www.taxtmi.com/caselaws?id=116818 The extended period of limitation was not available where the Department had already issued an earlier notice on the same valuation issue, so suppression could not be relied on for the later demand; duty for the normal period remained recoverable and had to be recomputed. The cost of inlay card covers supplied through the customer chain was includible in the assessable value of recorded cassettes because the covers formed part of the value of the final product. Penalties were not sustainable against the non-manufacturing supplier, its partner, and the customer absent direct involvement or connivance, but penalties on the manufacturer and its directors were sustainable in principle, subject to redetermination after fresh duty computation. en-us Tue, 25 Oct 2005 00:00:00 +0530 Sat, 16 Jun 2012 18:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116818 The extended period of limitation was not available where the Department had already issued an earlier notice on the same valuation issue, so suppression could not be relied on for the later demand; duty for the normal period remained recoverable and had to be recomputed. The cost of inlay card covers supplied through the customer chain was includible in the assessable value of recorded cassettes because the covers formed part of the value of the final product. Penalties were not sustainable against the non-manufacturing supplier, its partner, and the customer absent direct involvement or connivance, but penalties on the manufacturer and its directors were sustainable in principle, subject to redetermination after fresh duty computation. Case-Laws Central Excise Tue, 25 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116818