https://www.taxtmi.com/caselaws?id=209150 Demand and penalty against a job worker were held unsustainable where price declarations were filed on the basis of declarations made by merchant manufacturers and had been accepted by the department. Because the merchant manufacturers themselves admitted undervaluation and there was no finding that the job worker knew of, participated in, or colluded in the undervaluation, no duty could be fastened on the processor. In the absence of any allegation or evidence of knowledge, deliberate non-disclosure, or connivance, the extended period could not be invoked. The demand and consequential penalties were therefore not sustainable. en-us Tue, 25 Jan 2011 00:00:00 +0530 Sat, 27 Jul 2013 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209150 Demand and penalty against a job worker were held unsustainable where price declarations were filed on the basis of declarations made by merchant manufacturers and had been accepted by the department. Because the merchant manufacturers themselves admitted undervaluation and there was no finding that the job worker knew of, participated in, or colluded in the undervaluation, no duty could be fastened on the processor. In the absence of any allegation or evidence of knowledge, deliberate non-disclosure, or connivance, the extended period could not be invoked. The demand and consequential penalties were therefore not sustainable. Case-Laws Central Excise Tue, 25 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209150