https://www.taxtmi.com/caselaws?id=212995 Lacquered metalised polyester film cleared for job-work manufacture of exempted zari was not treated as the assessee's final dutiable product, because the clearances occurred within the applicable credit reversal framework and were for further processing. The demand was also held time barred, since the assessee had disclosed the manufacturing activity and clearance pattern to the department, and suppression was not established to justify the extended limitation period. On these facts, the duty demand and penalty did not survive, and relief was granted to the assessee. en-us Fri, 06 Jan 2012 00:00:00 +0530 Mon, 06 May 2013 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212995 Lacquered metalised polyester film cleared for job-work manufacture of exempted zari was not treated as the assessee's final dutiable product, because the clearances occurred within the applicable credit reversal framework and were for further processing. The demand was also held time barred, since the assessee had disclosed the manufacturing activity and clearance pattern to the department, and suppression was not established to justify the extended limitation period. On these facts, the duty demand and penalty did not survive, and relief was granted to the assessee. Case-Laws Central Excise Fri, 06 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212995