https://www.taxtmi.com/caselaws?id=238111 Recovery from buyers of an amount already paid under Rule 6(3) of the Cenvat Credit Rules raised the valuation question whether it became additional consideration and part of assessable value, with one view treating it as includible and the other treating prior payment to the Revenue as excluding it from price. On limitation and penalty, both views agreed that the extended period was not available because the material facts were within the Department's knowledge, and that penalty was not sustainable. en-us Fri, 13 Sep 2013 00:00:00 +0530 Wed, 16 Oct 2013 07:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238111 Recovery from buyers of an amount already paid under Rule 6(3) of the Cenvat Credit Rules raised the valuation question whether it became additional consideration and part of assessable value, with one view treating it as includible and the other treating prior payment to the Revenue as excluding it from price. On limitation and penalty, both views agreed that the extended period was not available because the material facts were within the Department's knowledge, and that penalty was not sustainable. Case-Laws Central Excise Fri, 13 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238111