https://www.taxtmi.com/caselaws?id=1670 Rule 57CC of the Central Excise Rules, 1944 operates as a self-contained mechanism for recovering a presumptive amount where common inputs are used for dutiable and exempted final products and separate inventories are not maintained, and its application is not confined to factory-gate sales. The expression "price" is treated as a valuation measure, so exempted goods cleared by stock transfer are also covered. On limitation, the extended period requires strict proof of suppression, fraud or collusion with intent to evade duty; on the facts, the first show cause notice was time barred, while the later two notices were within time and required fresh determination. en-us Thu, 30 Aug 2007 00:00:00 +0530 Fri, 06 Jun 2025 11:04:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1670 Rule 57CC of the Central Excise Rules, 1944 operates as a self-contained mechanism for recovering a presumptive amount where common inputs are used for dutiable and exempted final products and separate inventories are not maintained, and its application is not confined to factory-gate sales. The expression "price" is treated as a valuation measure, so exempted goods cleared by stock transfer are also covered. On limitation, the extended period requires strict proof of suppression, fraud or collusion with intent to evade duty; on the facts, the first show cause notice was time barred, while the later two notices were within time and required fresh determination. Case-Laws Central Excise Thu, 30 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1670