https://www.taxtmi.com/caselaws?id=350142 Extended period of limitation was justified where the assessee did not fully disclose the manufacturing activity and the duty-payment position of the principal manufacturer in the statutory returns and job work declaration, so the demand was treated as within time. The job work exemption was unavailable because it applied only when the principal manufacturer used the goods in final products cleared on payment of duty, and that condition was not met where the principal manufacturer itself enjoyed area-based exemption and paid no duty. The duty demand and penalty were sustained, and the appeal failed. en-us Wed, 27 Sep 2017 00:00:00 +0530 Wed, 29 Nov 2017 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350142 Extended period of limitation was justified where the assessee did not fully disclose the manufacturing activity and the duty-payment position of the principal manufacturer in the statutory returns and job work declaration, so the demand was treated as within time. The job work exemption was unavailable because it applied only when the principal manufacturer used the goods in final products cleared on payment of duty, and that condition was not met where the principal manufacturer itself enjoyed area-based exemption and paid no duty. The duty demand and penalty were sustained, and the appeal failed. Case-Laws Central Excise Wed, 27 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350142