https://www.taxtmi.com/caselaws?id=246571 In job-work clearances, the extended period of limitation under central excise law is invocable only on proof of suppression of material facts with intent to evade duty. Where raw materials were received under Rule 57F(3) challans and the invoices disclosed the basis on which duty was paid, there was no material showing deliberate withholding of information. As the ingredients for invoking the extended period were not established, the differential duty demand was time-barred against the assessee. en-us Thu, 30 Aug 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:31:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246571 In job-work clearances, the extended period of limitation under central excise law is invocable only on proof of suppression of material facts with intent to evade duty. Where raw materials were received under Rule 57F(3) challans and the invoices disclosed the basis on which duty was paid, there was no material showing deliberate withholding of information. As the ingredients for invoking the extended period were not established, the differential duty demand was time-barred against the assessee. Case-Laws Central Excise Thu, 30 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246571