https://www.taxtmi.com/caselaws?id=51609 Suppression of manufacture and clearance without informing the excise authorities justified invocation of the extended limitation period under the proviso to Section 11A, because a buyer's purchase order alone could not establish bona fide belief of non-excisability. Where duty is computed from the realised price, the sale consideration must be treated as cum-duty price for recomputation. Modvat credit may be allowed on eligible inputs used in or in relation to manufacture, subject to production of proper duty-paying documents. Penalty under Rule 173Q could not be enhanced in remand, and Section 11AC applied only to clearances made on or after 28-9-1996. en-us Tue, 03 Dec 2002 00:00:00 +0530 Mon, 27 Sep 2010 11:18:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51609 Suppression of manufacture and clearance without informing the excise authorities justified invocation of the extended limitation period under the proviso to Section 11A, because a buyer's purchase order alone could not establish bona fide belief of non-excisability. Where duty is computed from the realised price, the sale consideration must be treated as cum-duty price for recomputation. Modvat credit may be allowed on eligible inputs used in or in relation to manufacture, subject to production of proper duty-paying documents. Penalty under Rule 173Q could not be enhanced in remand, and Section 11AC applied only to clearances made on or after 28-9-1996. Case-Laws Central Excise Tue, 03 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51609