https://www.taxtmi.com/caselaws?id=402911 The tribunal held that the appellant could not be considered the manufacturer for duty liability purposes. The job worker was deemed liable for duty, and their clearances were not to be included in the appellant's aggregate clearances for SSI Exemption. The extended period of limitation was not applicable due to the timely declaration by the appellant. As a result, the appeal of M/S Orion Steel Corporation and Suryakant C Patel was allowed, and the impugned order was dismissed. en-us Wed, 13 Jan 2021 00:00:00 +0530 Thu, 14 Jan 2021 21:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402911 The tribunal held that the appellant could not be considered the manufacturer for duty liability purposes. The job worker was deemed liable for duty, and their clearances were not to be included in the appellant's aggregate clearances for SSI Exemption. The extended period of limitation was not applicable due to the timely declaration by the appellant. As a result, the appeal of M/S Orion Steel Corporation and Suryakant C Patel was allowed, and the impugned order was dismissed. Case-Laws Central Excise Wed, 13 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402911