https://www.taxtmi.com/caselaws?id=125646 Documented job-work transactions involving yarn moved under authenticated challans and permission did not establish suppression of facts or mala fide intent. Duty liability under the applicable exemption arrangement lay with the principal manufacturer rather than the job worker, consistent with the cited circular. Revenue neutrality further negated any basis to allege intent to evade duty because duty paid by the job worker would have been available as credit to the manufacturer. Consequently, the extended limitation period was not invocable, and the duty demand against the job worker was unsustainable. en-us Mon, 29 Sep 2008 00:00:00 +0530 Sat, 27 Oct 2012 12:13:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125646 Documented job-work transactions involving yarn moved under authenticated challans and permission did not establish suppression of facts or mala fide intent. Duty liability under the applicable exemption arrangement lay with the principal manufacturer rather than the job worker, consistent with the cited circular. Revenue neutrality further negated any basis to allege intent to evade duty because duty paid by the job worker would have been available as credit to the manufacturer. Consequently, the extended limitation period was not invocable, and the duty demand against the job worker was unsustainable. Case-Laws Central Excise Mon, 29 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125646