https://www.taxtmi.com/caselaws?id=3928 Suppression of the true ownership of a brand name in classification documents, when used to claim an exemption and evade excise duty, can attract the extended limitation under the proviso to Section 11A(1). Where the realised sale price is a cum-duty price, the excise duty component must be excluded in determining assessable value under Section 4(4)(d)(ii) of the Central Excise Act, 1944. The text also notes that redetermination of duty on a cum-duty basis accords with the statutory valuation scheme. en-us Fri, 07 Mar 2008 00:00:00 +0530 Mon, 12 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3928 Suppression of the true ownership of a brand name in classification documents, when used to claim an exemption and evade excise duty, can attract the extended limitation under the proviso to Section 11A(1). Where the realised sale price is a cum-duty price, the excise duty component must be excluded in determining assessable value under Section 4(4)(d)(ii) of the Central Excise Act, 1944. The text also notes that redetermination of duty on a cum-duty basis accords with the statutory valuation scheme. Case-Laws Central Excise Fri, 07 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3928