https://www.taxtmi.com/caselaws?id=53521 A job worker under the valuation scheme could be fastened with central excise duty where undervaluation of grey fabrics supplied by merchant-manufacturers was found at its instance, and suppression justified invocation of the extended limitation period. A fresh recomputation of differential duty was not entertained because it was not supported by evidence before the adjudicating authority and was raised for the first time on appeal. Deemed credit was also held inadmissible once short-payment by suppression was established, and the penalties imposed under the central excise provisions were sustained. en-us Fri, 19 Nov 2004 00:00:00 +0530 Wed, 13 Oct 2010 16:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53521 A job worker under the valuation scheme could be fastened with central excise duty where undervaluation of grey fabrics supplied by merchant-manufacturers was found at its instance, and suppression justified invocation of the extended limitation period. A fresh recomputation of differential duty was not entertained because it was not supported by evidence before the adjudicating authority and was raised for the first time on appeal. Deemed credit was also held inadmissible once short-payment by suppression was established, and the penalties imposed under the central excise provisions were sustained. Case-Laws Central Excise Fri, 19 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53521