https://www.taxtmi.com/caselaws?id=236879 Garments stitched from customer-supplied fabric were treated as marketable goods, but the Tribunal held that the job-work provisions relied on by Revenue did not fasten excise duty on the assessee in the manner alleged, so that demand was set aside. Clearances routed through two concerns were, however, clubbed with the main unit because the evidence showed common control, no independent employees or facilities, and only paper existence; the units were treated as dummy entities and extended limitation was held applicable due to suppression. The surviving clubbing demand required re-quantification, with exemption, valuation and penalty issues to be reconsidered on remand. en-us Tue, 11 Oct 2011 00:00:00 +0530 Wed, 11 Sep 2013 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236879 Garments stitched from customer-supplied fabric were treated as marketable goods, but the Tribunal held that the job-work provisions relied on by Revenue did not fasten excise duty on the assessee in the manner alleged, so that demand was set aside. Clearances routed through two concerns were, however, clubbed with the main unit because the evidence showed common control, no independent employees or facilities, and only paper existence; the units were treated as dummy entities and extended limitation was held applicable due to suppression. The surviving clubbing demand required re-quantification, with exemption, valuation and penalty issues to be reconsidered on remand. Case-Laws Central Excise Tue, 11 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236879