https://www.taxtmi.com/caselaws?id=47458 Valuation under central excise was treated as distinct from excisability: the levy is on manufacture, but assessable value is determined under Section 4(1)(a) of the Central Excise Act, 1944. The Tribunal had to reconsider whether the retail price of sachets repacked from 25 kg bulk detergent packs could be used to fix the bulk pack's assessable value, particularly where repacking was claimed not to be manufacture during the relevant period. The Tribunal also had to examine whether wilful suppression justified the extended limitation period under the proviso to Section 11A(1), including the effect of the 1994 amendment. The matter was remitted for fresh adjudication on both issues. en-us Mon, 28 Nov 2005 00:00:00 +0530 Fri, 13 Jun 2014 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47458 Valuation under central excise was treated as distinct from excisability: the levy is on manufacture, but assessable value is determined under Section 4(1)(a) of the Central Excise Act, 1944. The Tribunal had to reconsider whether the retail price of sachets repacked from 25 kg bulk detergent packs could be used to fix the bulk pack's assessable value, particularly where repacking was claimed not to be manufacture during the relevant period. The Tribunal also had to examine whether wilful suppression justified the extended limitation period under the proviso to Section 11A(1), including the effect of the 1994 amendment. The matter was remitted for fresh adjudication on both issues. Case-Laws Central Excise Mon, 28 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47458