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2011 (4) TMI 260 - CESTAT, MUMBAIWaiver of pre-deposit - As the appellants were under the impression that the activity of job-work is not excisable, they did not issue any tax-invoice on their job-work charges but the appellants were regularly filing their declaration before the department showing separately sales and job-work charges - Therefore, the allegation of suppression is not sustainable. Therefore, the show-cause notice for the period 2002 to 2006 issued by invoking the extended period of limitation in March, 2007 is not sustainable - Decided in favour of the assessee
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