https://www.taxtmi.com/caselaws?id=53526 Integrated commercial and accounting arrangements may establish mutuality of interest and support related-person valuation where the concerns do not operate on a true principal-to-principal basis. Excess freight abatement is admissible only to the extent of actual freight incurred, and irregular Modvat credit can sustain duty and penalty where not displaced on merits. Erection, commissioning and ancillary charges cannot be added to assessable value unless undervaluation is affirmatively established. A later overlapping show cause notice may be barred by limitation where the department has already proceeded on an earlier notice invoking the extended period on the same facts. en-us Tue, 02 Nov 2004 00:00:00 +0530 Sat, 22 Jun 2024 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53526 Integrated commercial and accounting arrangements may establish mutuality of interest and support related-person valuation where the concerns do not operate on a true principal-to-principal basis. Excess freight abatement is admissible only to the extent of actual freight incurred, and irregular Modvat credit can sustain duty and penalty where not displaced on merits. Erection, commissioning and ancillary charges cannot be added to assessable value unless undervaluation is affirmatively established. A later overlapping show cause notice may be barred by limitation where the department has already proceeded on an earlier notice invoking the extended period on the same facts. Case-Laws Central Excise Tue, 02 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53526