https://www.taxtmi.com/caselaws?id=4242 For textile job work under Rule 12B, excise duty was assessable at the job worker's clearance stage on the Ujagar Prints basis of raw material cost plus job charges, because post-return cutting and packing did not amount to manufacture and the later sale price could not be adopted for valuation. For grey fabrics manufactured before levy came into force, duty could not be fastened merely because clearance occurred later; liability arises on manufacture, and the department's prior awareness negatived suppression, so the extended period and penalty under Section 11AC were unsustainable. en-us Mon, 12 Nov 2007 00:00:00 +0530 Mon, 16 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4242 For textile job work under Rule 12B, excise duty was assessable at the job worker's clearance stage on the Ujagar Prints basis of raw material cost plus job charges, because post-return cutting and packing did not amount to manufacture and the later sale price could not be adopted for valuation. For grey fabrics manufactured before levy came into force, duty could not be fastened merely because clearance occurred later; liability arises on manufacture, and the department's prior awareness negatived suppression, so the extended period and penalty under Section 11AC were unsustainable. Case-Laws Central Excise Mon, 12 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4242