https://www.taxtmi.com/caselaws?id=362463 The extended period of limitation could not be invoked for a show cause notice on inclusion of mould and die costs in assessable value because the assessee had disclosed the relevant facts through price lists and declarations. The issue was already the subject of conflicting Tribunal views and a Larger Bench reference, showing a bona fide interpretative dispute rather than suppression or concealment of material facts. On that basis, the notice was held time-barred and the extended limitation invalid. en-us Mon, 12 Mar 2018 00:00:00 +0530 Wed, 27 Jun 2018 08:58:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362463 The extended period of limitation could not be invoked for a show cause notice on inclusion of mould and die costs in assessable value because the assessee had disclosed the relevant facts through price lists and declarations. The issue was already the subject of conflicting Tribunal views and a Larger Bench reference, showing a bona fide interpretative dispute rather than suppression or concealment of material facts. On that basis, the notice was held time-barred and the extended limitation invalid. Case-Laws Central Excise Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362463