https://www.taxtmi.com/caselaws?id=3544 Rule 6 of the Valuation Rules did not permit inclusion of pattern value in the assessable value of castings where the assessee itself manufactured and cleared both patterns and castings on payment of duty; the value could not be added because no free supply by the buyer or other additional consideration from the buyer was shown. The department's allegation of suppression also failed because the assessee had disclosed its activities and pattern clearances by correspondence before the dispute period, so the extended period was not available. As the valuation demand failed and limitation was not made out, the consequential duty, interest and penalties were unsustainable, and the assessee succeeded. en-us Mon, 12 Nov 2007 00:00:00 +0530 Wed, 16 Apr 2008 19:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3544 Rule 6 of the Valuation Rules did not permit inclusion of pattern value in the assessable value of castings where the assessee itself manufactured and cleared both patterns and castings on payment of duty; the value could not be added because no free supply by the buyer or other additional consideration from the buyer was shown. The department's allegation of suppression also failed because the assessee had disclosed its activities and pattern clearances by correspondence before the dispute period, so the extended period was not available. As the valuation demand failed and limitation was not made out, the consequential duty, interest and penalties were unsustainable, and the assessee succeeded. Case-Laws Central Excise Mon, 12 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3544