https://www.taxtmi.com/caselaws?id=215789 Where RT-12 returns and duty-paying documents disclosed the fabrication of pipes on job-work basis from free-issue material, the relevant facts were treated as available to the department and suppression was not inferred. The filing record, including challans, invoices, work orders and related documents, showed the nature of the work, the site of fabrication and the project use of the pipes. On that basis, mere non-filing of a declaration was held insufficient by itself to establish suppression or intent to evade duty, so the extended limitation period was not available and the demand was time-barred. en-us Mon, 23 Jul 2012 00:00:00 +0530 Fri, 07 Feb 2014 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215789 Where RT-12 returns and duty-paying documents disclosed the fabrication of pipes on job-work basis from free-issue material, the relevant facts were treated as available to the department and suppression was not inferred. The filing record, including challans, invoices, work orders and related documents, showed the nature of the work, the site of fabrication and the project use of the pipes. On that basis, mere non-filing of a declaration was held insufficient by itself to establish suppression or intent to evade duty, so the extended limitation period was not available and the demand was time-barred. Case-Laws Central Excise Mon, 23 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215789