https://www.taxtmi.com/caselaws?id=780332 Section 4A valuation for tyres, tubes and flaps as pre-packaged commodities was not sustained because the record showed a long-accepted clearance pattern, prior departmental proceedings on substantially the same facts had been dropped, and no legally relevant change in facts or law was established. The extended period of limitation under Section 11A was also held unavailable because the ingredients of fraud, collusion, wilful misstatement or suppression of facts were not proved; disclosure had been consistent and earlier notices on the same issue had been dropped. The demand and penalties were set aside, the assessee's appeal was allowed, and the revenue's appeal was dismissed. en-us Wed, 13 Aug 2025 00:00:00 +0530 Wed, 29 Oct 2025 08:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780332 Section 4A valuation for tyres, tubes and flaps as pre-packaged commodities was not sustained because the record showed a long-accepted clearance pattern, prior departmental proceedings on substantially the same facts had been dropped, and no legally relevant change in facts or law was established. The extended period of limitation under Section 11A was also held unavailable because the ingredients of fraud, collusion, wilful misstatement or suppression of facts were not proved; disclosure had been consistent and earlier notices on the same issue had been dropped. The demand and penalties were set aside, the assessee's appeal was allowed, and the revenue's appeal was dismissed. Case-Laws Central Excise Wed, 13 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780332