https://www.taxtmi.com/caselaws?id=358917 Extended limitation could not be invoked for duty demand where valuation of assessable value was linked to design and development charges, printing cylinder costs, and amortised dies, moulds and tools, and the issue had remained unsettled because of conflicting decisions. In the absence of material showing wilful suppression of facts or deliberate withholding of information with intent to evade duty, the statutory conditions for the extended period were not satisfied. The demand was therefore confined to the normal period of limitation, and the assessee succeeded on the limitation issue. en-us Tue, 10 Apr 2018 00:00:00 +0530 Sat, 21 Apr 2018 06:01:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358917 Extended limitation could not be invoked for duty demand where valuation of assessable value was linked to design and development charges, printing cylinder costs, and amortised dies, moulds and tools, and the issue had remained unsettled because of conflicting decisions. In the absence of material showing wilful suppression of facts or deliberate withholding of information with intent to evade duty, the statutory conditions for the extended period were not satisfied. The demand was therefore confined to the normal period of limitation, and the assessee succeeded on the limitation issue. Case-Laws Central Excise Tue, 10 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358917