https://www.taxtmi.com/caselaws?id=354857 In valuation disputes involving goods transferred to a captive unit, the extended period of limitation cannot be invoked unless the Revenue proves suppression of material facts or similar culpable conduct with intent to evade duty. A demand based only on a later change in cost data or a revised departmental view does not establish the foundational elements needed for the proviso to the limitation provision. On the stated facts, no mala fide conduct or contumacious behaviour was shown, so the show cause notice was held not maintainable and the extended limitation period was unavailable to the Revenue. en-us Tue, 09 Jan 2018 00:00:00 +0530 Tue, 06 Feb 2018 07:50:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354857 In valuation disputes involving goods transferred to a captive unit, the extended period of limitation cannot be invoked unless the Revenue proves suppression of material facts or similar culpable conduct with intent to evade duty. A demand based only on a later change in cost data or a revised departmental view does not establish the foundational elements needed for the proviso to the limitation provision. On the stated facts, no mala fide conduct or contumacious behaviour was shown, so the show cause notice was held not maintainable and the extended limitation period was unavailable to the Revenue. Case-Laws Central Excise Tue, 09 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354857