Valuation - physician samples - There was a reasonable cause for ...
Extended Limitation Period Not Invoked Due to Reasonable Valuation Mistake u/r 4.
November 19, 2018
Case Laws Central Excise AT
Valuation - physician samples - There was a reasonable cause for the appellant to mistakenly value the goods on cost construction basis instead on the basis of comparable price under Rule 4 - the extended period of limitation cannot be invoked.
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