https://www.taxtmi.com/caselaws?id=4163 In a genuine job-work arrangement, the duty on finished goods is stated to rest with the supplier of raw materials or principal manufacturer, where the goods are processed and returned under the governing exemption conditions and circulars; the job worker is not treated as liable merely because the arrangement is described as principal-to-principal. The note also states that the extended period of limitation is unavailable absent suppression of facts with intent to evade duty, especially where declarations were filed, exemption was claimed, and departmental audit had noticed the activity. On that basis, the duty demand, interest and penalties were set aside. en-us Mon, 08 Oct 2007 00:00:00 +0530 Tue, 27 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4163 In a genuine job-work arrangement, the duty on finished goods is stated to rest with the supplier of raw materials or principal manufacturer, where the goods are processed and returned under the governing exemption conditions and circulars; the job worker is not treated as liable merely because the arrangement is described as principal-to-principal. The note also states that the extended period of limitation is unavailable absent suppression of facts with intent to evade duty, especially where declarations were filed, exemption was claimed, and departmental audit had noticed the activity. On that basis, the duty demand, interest and penalties were set aside. Case-Laws Central Excise Mon, 08 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4163