https://www.taxtmi.com/caselaws?id=211292 Advance disclosure of the valuation method and the fact that customers supplied certain raw materials and components free of cost prevented invocation of the extended limitation period under excise law. Because the assessee had informed the proper excise officer in writing before the notice was issued, the non-inclusion of the free-supply value was fully disclosed. In the absence of suppression, fraud, collusion, or wilful misstatement, the show cause notice could not rely on the proviso to Section 11A. The notice was therefore time-barred and the extended period was unsustainable. en-us Wed, 24 Aug 2011 00:00:00 +0530 Tue, 13 Mar 2012 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211292 Advance disclosure of the valuation method and the fact that customers supplied certain raw materials and components free of cost prevented invocation of the extended limitation period under excise law. Because the assessee had informed the proper excise officer in writing before the notice was issued, the non-inclusion of the free-supply value was fully disclosed. In the absence of suppression, fraud, collusion, or wilful misstatement, the show cause notice could not rely on the proviso to Section 11A. The notice was therefore time-barred and the extended period was unsustainable. Case-Laws Central Excise Wed, 24 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211292