https://www.taxtmi.com/caselaws?id=124541 Where a job worker is not shown to have participated in or had knowledge of a trader's under-valuation, the extended period of limitation cannot be invoked against the job worker, and the demand is time-barred. On the same factual basis, the penalty cannot survive because there is no allegation or evidence of the job worker's role in the under-valuation. The CESTAT, Ahmedabad applied this principle to similar facts and held that the longer limitation period was unjustified, so the demand and penalty failed. en-us Thu, 20 Dec 2007 00:00:00 +0530 Mon, 01 Oct 2012 15:45:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124541 Where a job worker is not shown to have participated in or had knowledge of a trader's under-valuation, the extended period of limitation cannot be invoked against the job worker, and the demand is time-barred. On the same factual basis, the penalty cannot survive because there is no allegation or evidence of the job worker's role in the under-valuation. The CESTAT, Ahmedabad applied this principle to similar facts and held that the longer limitation period was unjustified, so the demand and penalty failed. Case-Laws Central Excise Thu, 20 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124541