https://www.taxtmi.com/caselaws?id=364844 Valuation of multi-piece confectionery packs under Sections 4 and 4A of the Central Excise Act involved conflicting views and remained legally unsettled until Supreme Court clarification. Bona fide doubt over the applicable valuation method negated suppression with intent to evade duty; consequently, the extended limitation period could not apply and demands beyond the normal period were time-barred. The same interpretational uncertainty made penal consequences unjustified, so penalties were set aside. Duty demands falling within the normal limitation period remained unaffected. en-us Mon, 30 Jul 2018 00:00:00 +0530 Mon, 06 Aug 2018 08:00:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364844 Valuation of multi-piece confectionery packs under Sections 4 and 4A of the Central Excise Act involved conflicting views and remained legally unsettled until Supreme Court clarification. Bona fide doubt over the applicable valuation method negated suppression with intent to evade duty; consequently, the extended limitation period could not apply and demands beyond the normal period were time-barred. The same interpretational uncertainty made penal consequences unjustified, so penalties were set aside. Duty demands falling within the normal limitation period remained unaffected. Case-Laws Central Excise Mon, 30 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364844