https://www.taxtmi.com/caselaws?id=95216 Repeated correspondence and prior departmental awareness of the job-work arrangement meant there was no material to establish deliberate suppression or collusion, so invocation of the extended limitation period was not justified and the related penalties did not survive. The moulds were accepted as having been manufactured by the job worker on the basis of declarations and supporting statements, but the actual duty liability and confiscation consequences still depended on compliance with the relevant notification conditions governing movement, receipt and use. The remaining issues relating to the normal period demand, duty computation and seized goods were remanded for fresh adjudication by the jurisdictional authority. en-us Fri, 27 Oct 2000 00:00:00 +0530 Thu, 08 Dec 2011 17:33:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95216 Repeated correspondence and prior departmental awareness of the job-work arrangement meant there was no material to establish deliberate suppression or collusion, so invocation of the extended limitation period was not justified and the related penalties did not survive. The moulds were accepted as having been manufactured by the job worker on the basis of declarations and supporting statements, but the actual duty liability and confiscation consequences still depended on compliance with the relevant notification conditions governing movement, receipt and use. The remaining issues relating to the normal period demand, duty computation and seized goods were remanded for fresh adjudication by the jurisdictional authority. Case-Laws Central Excise Fri, 27 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95216