https://www.taxtmi.com/caselaws?id=121419 Extended limitation under the proviso to Section 11A of the Central Excise Act, 1944 is not available where job-work transactions are fully recorded, revenue neutral, and there is no evidence of fraud, wilful suppression, misstatement, or intent to evade duty. Mere non-compliance with the procedural requirements under Rule 57F and Notification No. 214/86, without clandestine or unaccounted activity, does not establish suppression for extended limitation. As the duty demand was barred by limitation and could not be sustained, the related penalties also failed and were set aside with the demand. en-us Thu, 26 Apr 2007 00:00:00 +0530 Mon, 30 Jul 2012 15:21:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121419 Extended limitation under the proviso to Section 11A of the Central Excise Act, 1944 is not available where job-work transactions are fully recorded, revenue neutral, and there is no evidence of fraud, wilful suppression, misstatement, or intent to evade duty. Mere non-compliance with the procedural requirements under Rule 57F and Notification No. 214/86, without clandestine or unaccounted activity, does not establish suppression for extended limitation. As the duty demand was barred by limitation and could not be sustained, the related penalties also failed and were set aside with the demand. Case-Laws Central Excise Thu, 26 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121419