https://www.taxtmi.com/caselaws?id=311637 For SSI exemption valuation, only the assessee's own transaction value for body-building work on customer-supplied, duty-paid chassis was includible; the chassis value manufactured and duty-paid by another person could not be added to the aggregate clearances, so only fabrication charges were relevant. On limitation, where the transactions were reflected in the books and there was no evidence of suppression, fraud, misrepresentation, or intent to evade duty, the extended period under the Central Excise Act was unavailable and the demand was time-barred. The demand and appellate order were therefore unsustainable. en-us Tue, 26 Mar 2019 00:00:00 +0530 Fri, 05 Jan 2024 21:52:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311637 For SSI exemption valuation, only the assessee's own transaction value for body-building work on customer-supplied, duty-paid chassis was includible; the chassis value manufactured and duty-paid by another person could not be added to the aggregate clearances, so only fabrication charges were relevant. On limitation, where the transactions were reflected in the books and there was no evidence of suppression, fraud, misrepresentation, or intent to evade duty, the extended period under the Central Excise Act was unavailable and the demand was time-barred. The demand and appellate order were therefore unsustainable. Case-Laws Central Excise Tue, 26 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311637