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Sagarika Acoustronics Pvt. Ltd. Versus Commissioner

2015 (10) TMI 504 - SUPREME COURT

Valuation of goods - Invocation of extended period of limitation - Supreme Court dismissed the appeal after granting permission to the assessee to withdraw the appeal. The appeal was filed against the decision of Tribunal [2005 (3) TMI 216 - CESTAT, .....

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the period in dispute. The extended period of limitation is also available to the Department for the reason that the assessee suppressed the fact that they have not included the value of the three items supplied free of cost in the assessable value o .....

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