https://www.taxtmi.com/caselaws?id=369664 A job worker clearing goods under Notification No. 214/86-C.E. could not be charged with suppression or misstatement merely because the principal manufacturer failed to file the required declaration. The delivery challan procedure followed for the job work supported a bona fide belief that the clearances were covered by the notification, and the notice issued beyond the normal period had no valid basis for invoking the extended period of limitation. The demand was therefore held time-barred and unsustainable on limitation. en-us Wed, 10 Oct 2018 00:00:00 +0530 Thu, 01 Nov 2018 13:52:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369664 A job worker clearing goods under Notification No. 214/86-C.E. could not be charged with suppression or misstatement merely because the principal manufacturer failed to file the required declaration. The delivery challan procedure followed for the job work supported a bona fide belief that the clearances were covered by the notification, and the notice issued beyond the normal period had no valid basis for invoking the extended period of limitation. The demand was therefore held time-barred and unsustainable on limitation. Case-Laws Central Excise Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369664