https://www.taxtmi.com/caselaws?id=34521 In a disclosed principal-to-principal valuation arrangement, the free supply of waste filter cake by the buyer was not added to the assessable value of calcium petroleum sulphonate because the material had been treated as non-excisable and the declared price was accepted as the normal price. The demand was also held time-barred because the assessee had disclosed the relevant facts through declarations and correspondence, so suppression with intent to evade duty was not established and the extended limitation period was unavailable. The order under challenge was sustained and the revenue's case failed. en-us Wed, 22 Oct 2008 00:00:00 +0530 Mon, 07 Sep 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34521 In a disclosed principal-to-principal valuation arrangement, the free supply of waste filter cake by the buyer was not added to the assessable value of calcium petroleum sulphonate because the material had been treated as non-excisable and the declared price was accepted as the normal price. The demand was also held time-barred because the assessee had disclosed the relevant facts through declarations and correspondence, so suppression with intent to evade duty was not established and the extended limitation period was unavailable. The order under challenge was sustained and the revenue's case failed. Case-Laws Central Excise Wed, 22 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34521