https://www.taxtmi.com/caselaws?id=125599 Extended limitation was held unavailable where job-work clearances were made during 1-6-1998 to 31-8-1999 and the notice was issued on 2-7-2003. The only lapse was the suppliers' non-compliance with Notification No. 83/94-C.E.; that procedural default, by itself, did not establish wilful suppression or intent to evade duty by the job worker who returned processed goods to the suppliers. In the absence of material showing deliberate evasion, the extended period of limitation could not be invoked and the demand was barred by time. en-us Wed, 19 Dec 2007 00:00:00 +0530 Fri, 26 Oct 2012 17:09:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125599 Extended limitation was held unavailable where job-work clearances were made during 1-6-1998 to 31-8-1999 and the notice was issued on 2-7-2003. The only lapse was the suppliers' non-compliance with Notification No. 83/94-C.E.; that procedural default, by itself, did not establish wilful suppression or intent to evade duty by the job worker who returned processed goods to the suppliers. In the absence of material showing deliberate evasion, the extended period of limitation could not be invoked and the demand was barred by time. Case-Laws Central Excise Wed, 19 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125599