https://www.taxtmi.com/caselaws?id=41794 Persistent non-disclosure of the value of inserts, despite departmental requests, justified invocation of the extended limitation period on the basis of wilful suppression with intent to evade duty, so the limitation challenge failed. Free supply by the purchaser of inserts and fasteners did not exclude their value from the assessable value of mono block concrete sleepers, because those items were integral and essential components of the finished excisable product and had to be included under the normal-price valuation test. The excise demand was sustained, while the precise valuation figure was left open for challenge in appeal. en-us Fri, 04 Oct 1985 00:00:00 +0530 Mon, 07 Jun 2010 11:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41794 Persistent non-disclosure of the value of inserts, despite departmental requests, justified invocation of the extended limitation period on the basis of wilful suppression with intent to evade duty, so the limitation challenge failed. Free supply by the purchaser of inserts and fasteners did not exclude their value from the assessable value of mono block concrete sleepers, because those items were integral and essential components of the finished excisable product and had to be included under the normal-price valuation test. The excise demand was sustained, while the precise valuation figure was left open for challenge in appeal. Case-Laws Central Excise Fri, 04 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41794