https://www.taxtmi.com/caselaws?id=370387 Galvanization was treated as manufacture under Chapter Note 3 to Chapter 73 from 1 April 2003. Failure to pay duty while concealing material facts prevented reliance on a bona fide belief based on ignorance of law and justified the extended limitation period, sustaining duty, interest and penalty for the earlier period. An assessee that furnished an undertaking under Notification No. 214/86-CE for duty on galvanization undertaken by job workers could not later deny its corresponding duty liability by asserting that only the job worker was liable. Misuse of the exemption-based job-work arrangement sustained the later demand and connected penalty. en-us Wed, 24 Oct 2018 00:00:00 +0530 Sat, 17 Nov 2018 07:57:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370387 Galvanization was treated as manufacture under Chapter Note 3 to Chapter 73 from 1 April 2003. Failure to pay duty while concealing material facts prevented reliance on a bona fide belief based on ignorance of law and justified the extended limitation period, sustaining duty, interest and penalty for the earlier period. An assessee that furnished an undertaking under Notification No. 214/86-CE for duty on galvanization undertaken by job workers could not later deny its corresponding duty liability by asserting that only the job worker was liable. Misuse of the exemption-based job-work arrangement sustained the later demand and connected penalty. Case-Laws Central Excise Wed, 24 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370387