Valuation for Captive Consumption: Expenses Excluded, Fact Suppression Found, Extended Limitation Period Applies u/r 6(b)(ii)/Rule 8.

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....Valuation - Captive consumption - computation of value as per Rule 6(b)(ii) of old Rules or Rule 8 of the new Rules - non inclusion of certain expenses - This is a clear-cut case of suppression of facts with willful intention to evade payment of duty and hence extended period of limitation is correctly invokable - AT....