https://www.taxtmi.com/caselaws?id=74845 Manufacture from third-party steel sheets into commercially distinct Hamilton tubes did not satisfy the conditions for exempt job work, so Notification No. 119/75 was unavailable. The demand nevertheless failed on limitation because the record did not show deliberate or conscious suppression of facts with intent to evade duty; the absence of a classification list, by itself, was insufficient to justify the extended period. On those findings, the longer limitation under Section 11A could not be invoked and the demand was held time-barred. en-us Mon, 14 Jan 1985 00:00:00 +0530 Sat, 11 Jun 2011 13:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74845 Manufacture from third-party steel sheets into commercially distinct Hamilton tubes did not satisfy the conditions for exempt job work, so Notification No. 119/75 was unavailable. The demand nevertheless failed on limitation because the record did not show deliberate or conscious suppression of facts with intent to evade duty; the absence of a classification list, by itself, was insufficient to justify the extended period. On those findings, the longer limitation under Section 11A could not be invoked and the demand was held time-barred. Case-Laws Central Excise Mon, 14 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74845