https://www.taxtmi.com/caselaws?id=386611 Where goods were found to have been cleared by the main unit in the guise of two facade units, clubbing of the three units' clearances was sustained and the extended limitation period was held invocable because the arrangement showed suppression and intent to evade duty. Prior departmental awareness of registrations and returns did not defeat limitation in those circumstances. However, when the demand was re-quantified, the sale price had to be treated as cum-duty price and the excise duty element deducted from the assessable value. Duty demand and penalties were upheld in principle, but the quantum required recomputation on a cum-duty basis. en-us Tue, 01 Oct 2019 00:00:00 +0530 Thu, 03 Oct 2019 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386611 Where goods were found to have been cleared by the main unit in the guise of two facade units, clubbing of the three units' clearances was sustained and the extended limitation period was held invocable because the arrangement showed suppression and intent to evade duty. Prior departmental awareness of registrations and returns did not defeat limitation in those circumstances. However, when the demand was re-quantified, the sale price had to be treated as cum-duty price and the excise duty element deducted from the assessable value. Duty demand and penalties were upheld in principle, but the quantum required recomputation on a cum-duty basis. Case-Laws Central Excise Tue, 01 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386611