https://www.taxtmi.com/caselaws?id=53504 Goods sent for job work under Notification No. 214/86-C.E. remain dutiable when the returned goods are diverted from manufacture and used for repair of old transformers, because such diversion amounts to home consumption without payment of duty. Suppression of the true use and clearance supported invocation of the extended period, as later intimation did not establish departmental knowledge within time. Penalty was considered appropriate for the company, though reduced on quantum, while the director's penalty was not sustained in the absence of a specific charge of knowledge. en-us Thu, 28 Oct 2004 00:00:00 +0530 Wed, 13 Oct 2010 16:11:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53504 Goods sent for job work under Notification No. 214/86-C.E. remain dutiable when the returned goods are diverted from manufacture and used for repair of old transformers, because such diversion amounts to home consumption without payment of duty. Suppression of the true use and clearance supported invocation of the extended period, as later intimation did not establish departmental knowledge within time. Penalty was considered appropriate for the company, though reduced on quantum, while the director's penalty was not sustained in the absence of a specific charge of knowledge. Case-Laws Central Excise Thu, 28 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53504