https://www.taxtmi.com/caselaws?id=202138 In job-work valuation under the Ujagar Prints formula, the sale proceeds of cocoa husk retained by the job worker were not to be separately added to the assessable value of cocoa butter and cocoa powder, because the raw material cost had already been included and further loading would amount to double inclusion. The demand based on that inclusion was therefore unsustainable. The extended period of limitation was also unavailable because the department had knowledge of the cocoa husk sales and there was no suppression with intent to evade duty. The duty demand and penalty were set aside. en-us Wed, 02 Jun 2010 00:00:00 +0530 Wed, 23 Feb 2011 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202138 In job-work valuation under the Ujagar Prints formula, the sale proceeds of cocoa husk retained by the job worker were not to be separately added to the assessable value of cocoa butter and cocoa powder, because the raw material cost had already been included and further loading would amount to double inclusion. The demand based on that inclusion was therefore unsustainable. The extended period of limitation was also unavailable because the department had knowledge of the cocoa husk sales and there was no suppression with intent to evade duty. The duty demand and penalty were set aside. Case-Laws Central Excise Wed, 02 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202138