https://www.taxtmi.com/highlights?id=30979 Invokation of extended period of limitation - appellant has wrongly arrived at the valuation of the pipes cleared by them on the cost construction method rather the appellant should have paid duty on the value of pipes as indicated in the contract - Having failed to raise this issue at the material time it cannot be said that the appellants had suppressed or mis-declared anything to enable the revenue to invoke extended period of limitation - AT en-us Tue, 30 Aug 2016 20:53:48 +0530 Tue, 30 Aug 2016 20:53:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=30979 Invokation of extended period of limitation - appellant has wrongly arrived at the valuation of the pipes cleared by them on the cost construction method rather the appellant should have paid duty on the value of pipes as indicated in the contract - Having failed to raise this issue at the material time it cannot be said that the appellants had suppressed or mis-declared anything to enable the revenue to invoke extended period of limitation - AT Highlights Central Excise Tue, 30 Aug 2016 20:53:48 +0530 https://www.taxtmi.com/highlights?id=30979