https://www.taxtmi.com/caselaws?id=371661 Clearances of unbranded pan masala from area-based exemption units to sister units had to be valued under Rule 8 of the Central Excise Valuation Rules, 2000, but neither the assessee's cost estimate nor the departmental redetermination complied with the prescribed CAS-4 basis, so the valuation adopted by both sides was not in conformity with the required method. The extended limitation period under Section 11A of the Central Excise Act, 1944 was also unsustainable because price declarations and cost-sheet disclosures had been filed with the department, which was aware of the sister-unit clearances and had notice to examine valuation. Suppression was not established, and the demand was held time-barred. en-us Thu, 06 Dec 2018 00:00:00 +0530 Sat, 08 Dec 2018 06:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371661 Clearances of unbranded pan masala from area-based exemption units to sister units had to be valued under Rule 8 of the Central Excise Valuation Rules, 2000, but neither the assessee's cost estimate nor the departmental redetermination complied with the prescribed CAS-4 basis, so the valuation adopted by both sides was not in conformity with the required method. The extended limitation period under Section 11A of the Central Excise Act, 1944 was also unsustainable because price declarations and cost-sheet disclosures had been filed with the department, which was aware of the sister-unit clearances and had notice to examine valuation. Suppression was not established, and the demand was held time-barred. Case-Laws Central Excise Thu, 06 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371661