https://www.taxtmi.com/caselaws?id=86295 Heat fusion charges collected through an independent job worker were not includible in the assessable value of expanded polyethylene sheets because the job worker operated under disclosed lease arrangements on a principal-to-principal basis and was not shown to be a dummy. The excise demand was also time-barred, as the relevant arrangements had been disclosed to departmental officers and no wilful suppression of material facts was established to justify the extended limitation period. On those facts, the duty demand and penalties were set aside. en-us Wed, 27 Nov 1996 00:00:00 +0530 Tue, 23 Aug 2011 17:33:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86295 Heat fusion charges collected through an independent job worker were not includible in the assessable value of expanded polyethylene sheets because the job worker operated under disclosed lease arrangements on a principal-to-principal basis and was not shown to be a dummy. The excise demand was also time-barred, as the relevant arrangements had been disclosed to departmental officers and no wilful suppression of material facts was established to justify the extended limitation period. On those facts, the duty demand and penalties were set aside. Case-Laws Central Excise Wed, 27 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86295