https://www.taxtmi.com/caselaws?id=328563 In a job-work arrangement under Notification No. 214/86-CE, the Tribunal treated the job worker as liable to central excise duty on the clearances because the goods had not suffered duty at either the job worker's or the principal manufacturer's end. However, where the department was already aware of the arrangement, the declarations, and the audit findings, no suppression of facts was found and the extended limitation period was unavailable. The demand was therefore confined to the normal period, and penalty was held unsustainable on the facts. en-us Wed, 24 Feb 2016 00:00:00 +0530 Tue, 07 Jun 2016 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328563 In a job-work arrangement under Notification No. 214/86-CE, the Tribunal treated the job worker as liable to central excise duty on the clearances because the goods had not suffered duty at either the job worker's or the principal manufacturer's end. However, where the department was already aware of the arrangement, the declarations, and the audit findings, no suppression of facts was found and the extended limitation period was unavailable. The demand was therefore confined to the normal period, and penalty was held unsustainable on the facts. Case-Laws Central Excise Wed, 24 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328563