https://www.taxtmi.com/caselaws?id=155075 The extended period of limitation under Section 11A of the Central Excise Act could not be invoked because suppression of facts was not proved. The demand concerned plastic jerry cans manufactured on job work under challans issued under Notification No. 214/86-Central Excise, and the Department had already been aware through audit that the goods were meant for use by the principal manufacturer in exempted products. The job worker was not shown to have made any positive misstatement or concealed material facts with intent to evade duty, so the demand beyond the normal period was time-barred. As the limitation basis failed, penalty under Section 11AC also did not survive on the same footing. en-us Tue, 01 Sep 2009 00:00:00 +0530 Sat, 31 Aug 2013 11:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155075 The extended period of limitation under Section 11A of the Central Excise Act could not be invoked because suppression of facts was not proved. The demand concerned plastic jerry cans manufactured on job work under challans issued under Notification No. 214/86-Central Excise, and the Department had already been aware through audit that the goods were meant for use by the principal manufacturer in exempted products. The job worker was not shown to have made any positive misstatement or concealed material facts with intent to evade duty, so the demand beyond the normal period was time-barred. As the limitation basis failed, penalty under Section 11AC also did not survive on the same footing. Case-Laws Central Excise Tue, 01 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155075