https://www.taxtmi.com/caselaws?id=100220 Pre-deposit relief was considered on whether job workers could be made liable under a duty exemption scheme that placed export and bond obligations on the importer, and the order found no clear basis to shift the excise burden to the processor. It also held that, where the job workers had no knowledge or reason to know of non-export after clearance, suppression was not prima facie made out and the extended period under the Central Excise Act was not invocable against them. By contrast, unsupported explanations and prima facie non-compliance justified insisting on pre-deposit of penalties from importers/exporters and connected persons. en-us Mon, 30 Jul 2001 00:00:00 +0530 Tue, 31 Jan 2012 16:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100220 Pre-deposit relief was considered on whether job workers could be made liable under a duty exemption scheme that placed export and bond obligations on the importer, and the order found no clear basis to shift the excise burden to the processor. It also held that, where the job workers had no knowledge or reason to know of non-export after clearance, suppression was not prima facie made out and the extended period under the Central Excise Act was not invocable against them. By contrast, unsupported explanations and prima facie non-compliance justified insisting on pre-deposit of penalties from importers/exporters and connected persons. Case-Laws Central Excise Mon, 30 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100220