https://www.taxtmi.com/caselaws?id=253973 Extended-period duty demand failed because the assessee had disclosed the selling pattern to the department, the facts were examined by officers, and suppression was not established; the demand was therefore barred by limitation. Alleged undervaluation of intermediate soap noodles also failed because the finished goods were cleared on MRP basis under Section 4A, and the record showed comparable market purchases by the buyer from independent suppliers at similar prices. On these facts, the valuation allegation was not sustainable and the impugned order was set aside with consequential relief. en-us Wed, 09 Jul 2014 00:00:00 +0530 Tue, 09 Dec 2014 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253973 Extended-period duty demand failed because the assessee had disclosed the selling pattern to the department, the facts were examined by officers, and suppression was not established; the demand was therefore barred by limitation. Alleged undervaluation of intermediate soap noodles also failed because the finished goods were cleared on MRP basis under Section 4A, and the record showed comparable market purchases by the buyer from independent suppliers at similar prices. On these facts, the valuation allegation was not sustainable and the impugned order was set aside with consequential relief. Case-Laws Central Excise Wed, 09 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253973