https://www.taxtmi.com/caselaws?id=470155 Extended limitation for central excise recovery requires wilful suppression or a deliberate act to evade duty. Where free-supplied materials were properly accounted for, their value was included by the principal manufacturer in the assessable value of final goods, and the job-worker's records were periodically audited, the article identifies a revenue-neutral situation with no deliberate non-disclosure. It states that the condition for invoking the extended limitation period was therefore absent, making the consequential demand, interest and penalty unsustainable. en-us Mon, 11 Aug 2025 00:00:00 +0530 Fri, 17 Jul 2026 21:38:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470155 Extended limitation for central excise recovery requires wilful suppression or a deliberate act to evade duty. Where free-supplied materials were properly accounted for, their value was included by the principal manufacturer in the assessable value of final goods, and the job-worker's records were periodically audited, the article identifies a revenue-neutral situation with no deliberate non-disclosure. It states that the condition for invoking the extended limitation period was therefore absent, making the consequential demand, interest and penalty unsustainable. Case-Laws Central Excise Mon, 11 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470155