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2016 (5) TMI 745 - AT - Central ExcisePeriod of limitation - Job-work basis - Demand of excise duty - carrying out the process of lamination on job work basis on the material supplied by Bus Body Builders - Held that:- the period involved in the show cause notice is 1991-92 to March 1995 whereas the show cause notice was issued on 31.7.1996 accordingly entire demand is beyond one year of normal period. On perusal of the records and submissions,it is found that for the purpose of movement of goods from bus body builders to the respondent, manufacture of goods on job work basis , return of goods back to bus body builders and use thereof in the bus body buildings were undertaken in terms of Rule 57F(2) and/or Notification No. 214/86-CE dt. 25.3.1986. In this regard, the bus body builders filed intimation along with undertaking to the Central Excise Authority of job worker. The material was supplied under the cover of Annexure II challan. The said Annexure II challan was pre-authenticated by the Central Excise authorities of the jurisdiction of bus body builders. In the classification list also whereby notification No. 214/86-CE dt. 25.3.1986 was clearly declared. The jurisdictional excise authority of the body builders despite knowing that the bus body building is exempted, pre-authenticated the Annexure II challans. Therefore entire facts related to the bus body builders and the movement of goods and manufactured of goods under job work was very much in the knowledge of Central Excise authorities of both the jurisdiction therefore we do not see any suppression of fact on the part either of bus body builder or of respondent. Therefore the Commissioner has rightly held the demand as time bar. - Decided against the revenue
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