https://www.taxtmi.com/caselaws?id=114319 Footwear parts cleared to independent job workers were held outside Notification No. 10/96-C.E. because the exemption applied only when the specified goods were consumed within the factory of production; the demand on this count was sustained. Non-disclosure of the disputed clearances in statutory records and absence of required declarations established suppression and intent to evade duty, so the extended period of limitation, penalty under Section 11AC, interest under Section 11AB, the penalty under Rule 173Q(1), and the manager's penalty under Rule 209A were upheld. The appellants were, however, to be given an opportunity before the Commissioner to substantiate their Modvat credit claim on inputs used for dutiable footwear parts. en-us Fri, 04 Jun 2004 00:00:00 +0530 Mon, 14 May 2012 16:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114319 Footwear parts cleared to independent job workers were held outside Notification No. 10/96-C.E. because the exemption applied only when the specified goods were consumed within the factory of production; the demand on this count was sustained. Non-disclosure of the disputed clearances in statutory records and absence of required declarations established suppression and intent to evade duty, so the extended period of limitation, penalty under Section 11AC, interest under Section 11AB, the penalty under Rule 173Q(1), and the manager's penalty under Rule 209A were upheld. The appellants were, however, to be given an opportunity before the Commissioner to substantiate their Modvat credit claim on inputs used for dutiable footwear parts. Case-Laws Central Excise Fri, 04 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114319