https://www.taxtmi.com/caselaws?id=352688 In central excise matters involving a job worker acting under declarations furnished by principal manufacturers under Notification No. 214/86-CE, the extended period of limitation cannot be invoked merely because duty was not paid by the principal manufacturers. Where the departmental audit had already examined the assessee's operations during the relevant period and the record showed no concealment or suppression of material facts by the job worker, the limitation issue was determinative and not the merits of duty liability. On those facts, non-payment by the principals was insufficient to establish suppression by the job worker, and the extended period was held not invocable against the assessee. en-us Mon, 11 Dec 2017 00:00:00 +0530 Mon, 10 Sep 2018 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352688 In central excise matters involving a job worker acting under declarations furnished by principal manufacturers under Notification No. 214/86-CE, the extended period of limitation cannot be invoked merely because duty was not paid by the principal manufacturers. Where the departmental audit had already examined the assessee's operations during the relevant period and the record showed no concealment or suppression of material facts by the job worker, the limitation issue was determinative and not the merits of duty liability. On those facts, non-payment by the principals was insufficient to establish suppression by the job worker, and the extended period was held not invocable against the assessee. Case-Laws Central Excise Mon, 11 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352688