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Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Valuation - Captive consumption - computation of value as per ...

Central Excise

November 3, 2015

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

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