https://www.taxtmi.com/caselaws?id=210734 Where an assessee disclosed the site-based job-work arrangement, obtained Central Excise registration, and filed RT-12 returns with duty-paying invoices, the department's knowledge of the clearances prevented any finding of suppression of facts with intent to evade duty. On those facts, the extended period of limitation was unavailable, and the demand was time-barred. The valuation dispute concerning goods fabricated at the buyer's site from free-issue materials did not overcome the limitation bar, so the impugned orders were set aside. en-us Mon, 03 Oct 2011 00:00:00 +0530 Tue, 29 Oct 2013 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210734 Where an assessee disclosed the site-based job-work arrangement, obtained Central Excise registration, and filed RT-12 returns with duty-paying invoices, the department's knowledge of the clearances prevented any finding of suppression of facts with intent to evade duty. On those facts, the extended period of limitation was unavailable, and the demand was time-barred. The valuation dispute concerning goods fabricated at the buyer's site from free-issue materials did not overcome the limitation bar, so the impugned orders were set aside. Case-Laws Central Excise Mon, 03 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210734