https://www.taxtmi.com/caselaws?id=106047 The extended period of limitation under the Central Excise Act could not be invoked for job-work clearances where the assessee had disclosed the material facts and the Department had access to the relevant applications, declarations, challans, returns and job-work records. As the movement of goods followed the prescribed Rule 57F(4) procedure and suppression or wilful concealment was not established, the demand was time-barred. The penalties also failed once the demand itself was held unsustainable. en-us Thu, 13 Sep 2001 00:00:00 +0530 Mon, 12 Mar 2012 14:38:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106047 The extended period of limitation under the Central Excise Act could not be invoked for job-work clearances where the assessee had disclosed the material facts and the Department had access to the relevant applications, declarations, challans, returns and job-work records. As the movement of goods followed the prescribed Rule 57F(4) procedure and suppression or wilful concealment was not established, the demand was time-barred. The penalties also failed once the demand itself was held unsustainable. Case-Laws Central Excise Thu, 13 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106047