https://www.taxtmi.com/caselaws?id=399342 Clearances of goods manufactured by independent job workers could not be clubbed with the appellant's clearances to deny SSI exemption, because manufacture took place in the job workers' own premises and duty followed the actual manufacturer; mere supply of raw materials did not make the appellant liable. The extended limitation period was also unavailable, as the appellant maintained proper records, the dispute was interpretational, and there was no suppression of facts with intent to evade duty. The impugned demand, interest and penalty were therefore set aside, and consequential relief followed. en-us Thu, 01 Oct 2020 00:00:00 +0530 Thu, 08 Oct 2020 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399342 Clearances of goods manufactured by independent job workers could not be clubbed with the appellant's clearances to deny SSI exemption, because manufacture took place in the job workers' own premises and duty followed the actual manufacturer; mere supply of raw materials did not make the appellant liable. The extended limitation period was also unavailable, as the appellant maintained proper records, the dispute was interpretational, and there was no suppression of facts with intent to evade duty. The impugned demand, interest and penalty were therefore set aside, and consequential relief followed. Case-Laws Central Excise Thu, 01 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399342