https://www.taxtmi.com/caselaws?id=126111 A job worker who filed price declarations on the basis of declarations and grey bills supplied by merchant-manufacturers was not shown to have knowledge of, or participation in, the undervaluation. On that factual basis, the extended period of limitation could not be invoked against the job worker, so the differential duty demand was time-barred beyond the normal period. Because the demand itself failed on limitation, the consequential penalties on the company and its director had no independent basis and could not be sustained. en-us Wed, 25 Mar 2009 00:00:00 +0530 Sat, 29 Jul 2017 09:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126111 A job worker who filed price declarations on the basis of declarations and grey bills supplied by merchant-manufacturers was not shown to have knowledge of, or participation in, the undervaluation. On that factual basis, the extended period of limitation could not be invoked against the job worker, so the differential duty demand was time-barred beyond the normal period. Because the demand itself failed on limitation, the consequential penalties on the company and its director had no independent basis and could not be sustained. Case-Laws Central Excise Wed, 25 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126111