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2012 (11) TMI 559 - AT - Central ExciseDemand of duty – job work - appellant engaged in the manufacture of various components and tractor on job work basis - raw material was being sent by M/s. HMT on challans issued in terms of the said notification and the goods were being returned to HMT on the basis of very same challans - Tractors became exempt from payment of duty w.e.f. 9-7-2004, with the result that the goods manufactured by the appellant on job work basis were required to discharge duty liability – Held that:- Job worker cannot be expected to ascertain the fact of nature of final product being dutiable or exempted - principal filed declaration with their Jurisdictional Central Excise Authorities and kept on clearing the raw material under job work challan, is sufficient for the job worker to entertain a reasonable belief that the goods being manufactured on job work basis are being used by the principal in the manufacture of dutiable products - Failure on the part of M/s. HMT cannot be taken as a ground to reflect on the mala fide on the part of job worker i.e. the appellant - demand raised after a period of 4-5 years is barred by limitation - same is accordingly set aside and appeal allowed
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