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2017 (3) TMI 368 - AT - Central ExciseClearance of ‘diphenoxylate hydrochloride’ from one unit to another - determination of price under rule 6(b)(ii) of Central Excise Valuation Rules, 1975 - time limitation - Held that: - the notice had not brought out any evidence of misdeclaration or suppression of facts with intent to evade duty and a notice of 11th June 2002 cannot, in absence of such evidence, invoke the extended period to demand duty - The notice itself is barred by limitation of time - appeal dismissed - decided against Revenue.
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