Appellant Suppressed Facts on Goods Valuation, Invoked Extended Limitation Under Central Excise for Non-Disclosure of Amortization Costs.

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....Invocation of extended period of limitation - Valuation of goods - It is not disputed that non-inclusion of the cost of amortization was not disclosed to the department and therefore this vital fact was suppressed - appellant have subscribed in the invoice to fake declaration that price is the sole consideration for sale and no other consideration in any form is flowing back to them - AT....