https://www.taxtmi.com/caselaws?id=115508 Goods sent for recovery of tartaric acid on job-work terms, with only job charges paid and no proof of sale consideration, are not treated as sales, so no excise duty arises on those clearances. An assessee's own sales may qualify for small scale exemption, and clearances of separate private limited companies are not to be clubbed where each company is a distinct manufacturer for exemption purposes. Where the Department knew the nature of the clearances and the transactions were made with departmental permission, the extended period of limitation is not available absent suppression or other statutory grounds. en-us Mon, 11 Jul 2005 00:00:00 +0530 Wed, 30 May 2012 15:28:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115508 Goods sent for recovery of tartaric acid on job-work terms, with only job charges paid and no proof of sale consideration, are not treated as sales, so no excise duty arises on those clearances. An assessee's own sales may qualify for small scale exemption, and clearances of separate private limited companies are not to be clubbed where each company is a distinct manufacturer for exemption purposes. Where the Department knew the nature of the clearances and the transactions were made with departmental permission, the extended period of limitation is not available absent suppression or other statutory grounds. Case-Laws Customs Mon, 11 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115508