https://www.taxtmi.com/caselaws?id=202181 Duty could not be demanded again from a manufacturer where goods were lawfully cleared to a packing unit under permission of the Development Commissioner, on central excise invoices, and duty had already been paid on cost plus conversion basis. The later use of commercial invoices for sale of the packed goods to the ultimate buyer did not justify revaluation at the manufacturer's end or a second levy on the basis of the final sale price. The extended limitation period was also unavailable because the clearances were within departmental knowledge and supported by duty-paid documents, so suppression was not established. The differential duty demand and penalties were therefore unsustainable, with consequential relief following. en-us Wed, 07 Jul 2010 00:00:00 +0530 Wed, 23 Feb 2011 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202181 Duty could not be demanded again from a manufacturer where goods were lawfully cleared to a packing unit under permission of the Development Commissioner, on central excise invoices, and duty had already been paid on cost plus conversion basis. The later use of commercial invoices for sale of the packed goods to the ultimate buyer did not justify revaluation at the manufacturer's end or a second levy on the basis of the final sale price. The extended limitation period was also unavailable because the clearances were within departmental knowledge and supported by duty-paid documents, so suppression was not established. The differential duty demand and penalties were therefore unsustainable, with consequential relief following. Case-Laws Central Excise Wed, 07 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202181