https://www.taxtmi.com/caselaws?id=3080 The extended period of limitation could not be invoked where the dispute arose from non-compliance with job-work procedure, including direct supply of inputs to the job worker and credit taken on such inputs, because the record did not show duty evasion on the finished goods. The lapse was confined to procedural irregularity, and earlier departmental knowledge of similar issues negatived any allegation of suppression or intent to evade duty. On that basis, the demand, interest and penalty were set aside in favour of the assessee. en-us Thu, 15 Nov 2007 00:00:00 +0530 Wed, 16 Apr 2008 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3080 The extended period of limitation could not be invoked where the dispute arose from non-compliance with job-work procedure, including direct supply of inputs to the job worker and credit taken on such inputs, because the record did not show duty evasion on the finished goods. The lapse was confined to procedural irregularity, and earlier departmental knowledge of similar issues negatived any allegation of suppression or intent to evade duty. On that basis, the demand, interest and penalty were set aside in favour of the assessee. Case-Laws Central Excise Thu, 15 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3080