https://www.taxtmi.com/caselaws?id=46935 Wilful suppression can justify invocation of the extended limitation period where an assessee fails to disclose manufacture and installation of excisable goods and the facts emerge only on inspection. Manufacturer liability turns on who actually assembled the generating sets from purchased components, and bolted installation on a frame does not by itself make the equipment immovable or outside excise duty because it can be removed and sold. A general plea of discriminatory enforcement is insufficient without particulars of comparable cases. For valuation, normal profit may be added under the prescribed valuation rules where applicable. en-us Thu, 18 Mar 2004 00:00:00 +0530 Mon, 26 Jul 2010 10:35:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46935 Wilful suppression can justify invocation of the extended limitation period where an assessee fails to disclose manufacture and installation of excisable goods and the facts emerge only on inspection. Manufacturer liability turns on who actually assembled the generating sets from purchased components, and bolted installation on a frame does not by itself make the equipment immovable or outside excise duty because it can be removed and sold. A general plea of discriminatory enforcement is insufficient without particulars of comparable cases. For valuation, normal profit may be added under the prescribed valuation rules where applicable. Case-Laws Central Excise Thu, 18 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46935