Job Work Exemption Claim: Extended Limitation Period u/s 11A(1) Not Invoked, Normal Period Applies.

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....Job Work - claim of full exemption under notification no. 214/86CE whereas the principal manufacturer availing the area based exemption from duty under notification no. 50/03 - the extended limitation period under proviso to section 11A(1) would not be invokable and the duty demand would be sustainable only for the normal limitation period - AT....