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2012 (8) TMI 849 - AT - Central ExciseDemand of differential duty - Bar of limitation - Held that:- The raw materials supplied by M/s Telco were received by the appellant under Rule 57F(3) challans which clearly indicated that the raw materials had been cleared for job work under the said Rule. The appellant accordingly followed the job work procedure by manufacturing the intended product by making use of raw materials supplied by M/s Telco as well as inputs procured by the appellant themselves, and supplying the product to M/s Telco on payment of duty. The invoice issued in connection with the clearance of the job worked goods clearly indicated the amount of duty paid by the appellant on the cost of their own inputs plus job work charges including margin of profit. The job-worked goods were, in turn, used by M/s Telco in the manufacture of excisable products which were cleared on payment of appropriate duty - formidable case found for the appellant on the ground of limitation. There is no evidence of the appellant having suppressed material facts with intent to evade payment of appropriate duty of excise on the job-worked goods - Decided in favour of assessee.
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