https://www.taxtmi.com/caselaws?id=268227 Prior departmental knowledge of job-work clearances and supporting returns, invoices and audit records defeated any allegation of wilful suppression, so the extended limitation period could not be invoked. Where scrap was received for conversion under the job-work procedure, processed into billets and ingots, and returned to the principal manufacturers, duty could not be fastened on the job worker merely because the declaration under Notification No. 214/86-C.E. was filed with the principal manufacturer's jurisdictional authority. On those facts, duty, interest and consequential penalties on the job worker and co-noticees were unsustainable. en-us Thu, 16 Jul 2015 00:00:00 +0530 Tue, 07 Feb 2017 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268227 Prior departmental knowledge of job-work clearances and supporting returns, invoices and audit records defeated any allegation of wilful suppression, so the extended limitation period could not be invoked. Where scrap was received for conversion under the job-work procedure, processed into billets and ingots, and returned to the principal manufacturers, duty could not be fastened on the job worker merely because the declaration under Notification No. 214/86-C.E. was filed with the principal manufacturer's jurisdictional authority. On those facts, duty, interest and consequential penalties on the job worker and co-noticees were unsustainable. Case-Laws Central Excise Thu, 16 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268227