https://www.taxtmi.com/caselaws?id=381783 Auto cables, battery cables and ignition cables cleared in running length were held assessable under Section 4A on MRP basis because they were marketed, packed and sold as specially designed automobile parts, and the fact that they were cut to length before use did not change their character for the notification entries. However, the extended period of limitation was not invocable where RT-12 returns, departmental audits and prior departmental knowledge showed no adequate basis for wilful suppression or intent to evade duty. The demand was therefore confined to the normal period, the matter remanded for recomputation, and the penalty was set aside. en-us Fri, 14 Jun 2019 00:00:00 +0530 Fri, 13 Mar 2020 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381783 Auto cables, battery cables and ignition cables cleared in running length were held assessable under Section 4A on MRP basis because they were marketed, packed and sold as specially designed automobile parts, and the fact that they were cut to length before use did not change their character for the notification entries. However, the extended period of limitation was not invocable where RT-12 returns, departmental audits and prior departmental knowledge showed no adequate basis for wilful suppression or intent to evade duty. The demand was therefore confined to the normal period, the matter remanded for recomputation, and the penalty was set aside. Case-Laws Central Excise Fri, 14 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381783