https://www.taxtmi.com/caselaws?id=206915 Limitation under Section 11A of the Central Excise Act was computed from the date on which the relevant monthly return was required to be filed, and the show-cause notice issued within six months was therefore in time. The valuation issue turned on marketability: goods that had lost marketability after transfer of brand names and were destroyed could not be valued by adopting the price of comparable goods under Rule 6(b)(ii) of the Central Excise (Valuation) Rules, 1975. Comparable price valuation was held inapplicable to non-marketable goods, and the demand set aside below was sustained. en-us Tue, 22 Feb 2011 00:00:00 +0530 Wed, 24 Aug 2011 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206915 Limitation under Section 11A of the Central Excise Act was computed from the date on which the relevant monthly return was required to be filed, and the show-cause notice issued within six months was therefore in time. The valuation issue turned on marketability: goods that had lost marketability after transfer of brand names and were destroyed could not be valued by adopting the price of comparable goods under Rule 6(b)(ii) of the Central Excise (Valuation) Rules, 1975. Comparable price valuation was held inapplicable to non-marketable goods, and the demand set aside below was sustained. Case-Laws Central Excise Tue, 22 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206915