https://www.taxtmi.com/caselaws?id=375924 Self-assessment did not become provisional merely because clearances were made to a depot; provisional assessment required compliance with the prescribed excise procedure, which was not shown. Quantity discount was not admissible where it was not known before clearance and was not actually passed on to buyers, so the claimed depot-stage deduction failed. Free replacement clearances for damaged or expired goods were treated as compensation or warranty-related supplies, not trade discounts, and remained dutiable. Non-disclosure of the true arrangement amounted to suppression of facts, so the extended limitation period applied and the related penalty and interest were sustainable. en-us Tue, 11 Dec 2018 00:00:00 +0530 Thu, 28 Feb 2019 06:58:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375924 Self-assessment did not become provisional merely because clearances were made to a depot; provisional assessment required compliance with the prescribed excise procedure, which was not shown. Quantity discount was not admissible where it was not known before clearance and was not actually passed on to buyers, so the claimed depot-stage deduction failed. Free replacement clearances for damaged or expired goods were treated as compensation or warranty-related supplies, not trade discounts, and remained dutiable. Non-disclosure of the true arrangement amounted to suppression of facts, so the extended limitation period applied and the related penalty and interest were sustainable. Case-Laws Central Excise Tue, 11 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375924