https://www.taxtmi.com/caselaws?id=446839 CESTAT New Delhi dismissed the appeal involving levy of Central Excise duty on goods cleared after job work. The appellant job worker was held liable for excise duty as the principal manufacturer (SSI unit) failed to furnish required undertaking under notification 83/94-CE. Valuation was determined under Rule 10A(iii) read with Rule 8 at 110% of production cost. Extended period of limitation, interest, and penalty were upheld due to deliberate suppression of facts with intent to evade duty payment. en-us Tue, 12 Dec 2023 00:00:00 +0530 Tue, 12 Dec 2023 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446839 CESTAT New Delhi dismissed the appeal involving levy of Central Excise duty on goods cleared after job work. The appellant job worker was held liable for excise duty as the principal manufacturer (SSI unit) failed to furnish required undertaking under notification 83/94-CE. Valuation was determined under Rule 10A(iii) read with Rule 8 at 110% of production cost. Extended period of limitation, interest, and penalty were upheld due to deliberate suppression of facts with intent to evade duty payment. Case-Laws Central Excise Tue, 12 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446839