https://www.taxtmi.com/caselaws?id=327764 A central excise demand against a job worker was held time-barred because the job-work arrangement had been disclosed to the Department through intimations, undertakings, classification lists, and pre-authenticated challans under Rule 57F(2) and Notification No. 214/86-CE. In the absence of any material showing suppression of facts, fraud, or wilful misstatement, the extended period under the proviso to Section 11A(1) could not be invoked. As the show cause notice was issued beyond the normal limitation period, the demand could not survive and the Revenue's challenge failed. en-us Thu, 28 Apr 2016 00:00:00 +0530 Wed, 21 Dec 2016 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327764 A central excise demand against a job worker was held time-barred because the job-work arrangement had been disclosed to the Department through intimations, undertakings, classification lists, and pre-authenticated challans under Rule 57F(2) and Notification No. 214/86-CE. In the absence of any material showing suppression of facts, fraud, or wilful misstatement, the extended period under the proviso to Section 11A(1) could not be invoked. As the show cause notice was issued beyond the normal limitation period, the demand could not survive and the Revenue's challenge failed. Case-Laws Central Excise Thu, 28 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327764