https://www.taxtmi.com/caselaws?id=351635 Clearances of repacked and relabelled automobile parts to depots remained assessable under section 4A because the packages were required to bear retail sale price under the applicable weights and measures regime, and registration of the depot as a manufacturing premises did not convert it into an industrial consumer. The extended period of limitation was unavailable because the department already knew the assessment method from records, returns, correspondence and scrutiny, so suppression or wilful misstatement was not proved. Penalty under section 11AC was therefore not leviable, and duty was confined to the normal period. en-us Mon, 06 Nov 2017 00:00:00 +0530 Fri, 02 Feb 2018 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351635 Clearances of repacked and relabelled automobile parts to depots remained assessable under section 4A because the packages were required to bear retail sale price under the applicable weights and measures regime, and registration of the depot as a manufacturing premises did not convert it into an industrial consumer. The extended period of limitation was unavailable because the department already knew the assessment method from records, returns, correspondence and scrutiny, so suppression or wilful misstatement was not proved. Penalty under section 11AC was therefore not leviable, and duty was confined to the normal period. Case-Laws Central Excise Mon, 06 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351635