https://www.taxtmi.com/caselaws?id=249907 The appeal was dismissed as the duty liability for intermediate goods was confirmed to fall on the appellant/job worker, not the raw material suppliers. The Tribunal upheld that duty liability for goods not covered by specific exemptions rests with the appellant. Additionally, the invocation of the extended period for demand was deemed applicable due to discrepancies in declarations and challans, leading to the decision against the appellant based on insufficient information. en-us Thu, 24 Jul 2014 00:00:00 +0530 Tue, 25 Nov 2014 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249907 The appeal was dismissed as the duty liability for intermediate goods was confirmed to fall on the appellant/job worker, not the raw material suppliers. The Tribunal upheld that duty liability for goods not covered by specific exemptions rests with the appellant. Additionally, the invocation of the extended period for demand was deemed applicable due to discrepancies in declarations and challans, leading to the decision against the appellant based on insufficient information. Case-Laws Central Excise Thu, 24 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249907