https://www.taxtmi.com/caselaws?id=1603 Bought out item 'Alcopanel' assembled at site and treated as part of immovable property was held not includible in assessable value, following the principle that such site-integrated goods are excluded from excise valuation. The Tribunal also held that the extended limitation period for duty demand could not be invoked because the show cause notice did not allege wilful suppression or intent to evade duty. Revenue's reliance on the self-assessment scheme did not cure the absence of the statutory ingredients for invoking the longer period, so the Commissioner (Appeals)' limitation-based relief was upheld and the Revenue appeal was rejected. en-us Wed, 18 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 07:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1603 Bought out item 'Alcopanel' assembled at site and treated as part of immovable property was held not includible in assessable value, following the principle that such site-integrated goods are excluded from excise valuation. The Tribunal also held that the extended limitation period for duty demand could not be invoked because the show cause notice did not allege wilful suppression or intent to evade duty. Revenue's reliance on the self-assessment scheme did not cure the absence of the statutory ingredients for invoking the longer period, so the Commissioner (Appeals)' limitation-based relief was upheld and the Revenue appeal was rejected. Case-Laws Central Excise Wed, 18 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1603