https://www.taxtmi.com/caselaws?id=51409 Extended limitation under the proviso to Section 11A could not be invoked against job-work processors who relied on the supplier's declaration, because there was no proved collusion, knowledge of falsity, or intent to evade duty. The record showed that the processors had declared value or composition on the basis of information supplied by the grey-fabric supplier, and the authorities found no material establishing that they knew the declarations were false. In the absence of these ingredients, the demand was time-barred and the penalty could not be sustained. en-us Mon, 13 May 2002 00:00:00 +0530 Fri, 24 Sep 2010 16:06:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51409 Extended limitation under the proviso to Section 11A could not be invoked against job-work processors who relied on the supplier's declaration, because there was no proved collusion, knowledge of falsity, or intent to evade duty. The record showed that the processors had declared value or composition on the basis of information supplied by the grey-fabric supplier, and the authorities found no material establishing that they knew the declarations were false. In the absence of these ingredients, the demand was time-barred and the penalty could not be sustained. Case-Laws Central Excise Mon, 13 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51409