https://www.taxtmi.com/caselaws?id=54445 Extended limitation under Section 11A was not available because the record did not establish knowing misdeclaration in job-work clearances. The Tribunal found no convincing material of motive to suppress value, noting that duty was recoverable from the customer and the assessee operated under the deemed credit mechanism. Reliance on merchant statements also failed because the deponents were not produced for cross-examination, weakening the Revenue's case. As the foundation for extended limitation was absent, the duty demand was time-barred, and the consequential penalty and denial of deemed credit were set aside. en-us Fri, 10 Jun 2005 00:00:00 +0530 Wed, 20 Oct 2010 10:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54445 Extended limitation under Section 11A was not available because the record did not establish knowing misdeclaration in job-work clearances. The Tribunal found no convincing material of motive to suppress value, noting that duty was recoverable from the customer and the assessee operated under the deemed credit mechanism. Reliance on merchant statements also failed because the deponents were not produced for cross-examination, weakening the Revenue's case. As the foundation for extended limitation was absent, the duty demand was time-barred, and the consequential penalty and denial of deemed credit were set aside. Case-Laws Central Excise Fri, 10 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54445