https://www.taxtmi.com/caselaws?id=118927 Duty demand was held time-barred because the extended limitation period could not be invoked without proof of suppression of material facts. The assessee had cleared aluminium remnants under challans and after filing declaration, and the goods were described as remnants arising from the manufacturing process. On those facts, the department failed to establish suppression or wrong description sufficient to justify the larger period. The transaction was also treated as revenue neutral, as the goods were received back after processing from the job worker. The demand was therefore not sustainable on limitation. en-us Wed, 23 Nov 2005 00:00:00 +0530 Fri, 06 Jul 2012 17:22:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118927 Duty demand was held time-barred because the extended limitation period could not be invoked without proof of suppression of material facts. The assessee had cleared aluminium remnants under challans and after filing declaration, and the goods were described as remnants arising from the manufacturing process. On those facts, the department failed to establish suppression or wrong description sufficient to justify the larger period. The transaction was also treated as revenue neutral, as the goods were received back after processing from the job worker. The demand was therefore not sustainable on limitation. Case-Laws Central Excise Wed, 23 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118927