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2016 (8) TMI 491 - AT - Central ExciseJob-work - Invokation of extended period of limitation - recovery of duty on finished goods destroyed - allegation of suppression as there was delay on the part of appellant to furnish details - Held that:- it is apparent that the appellants did not possess the requisite information called for by the department. In spite of their best efforts they could not get the information from NCCL. It is seen that only after issuance of summons by the Department, has NCCL woken up to supply the necessary details. Again though details were received on 06-04-2010, the show cause notice is issued after more than one and a half year, invoking extended period of limitation. As rightly pointed out by the appellant, there is no allegation raised in the show cause notice with regard to fraud or wilful suppression. The appellant being only job worker is not in a position to supply the details requested by the department. Further the show cause notice has accepted the figures taken as basis for claim of insurance made by NCCL for raising the demand of duty. In such circumstances, the appellants cannot be attributed with any intention to evade payment of duty. Further after receiving the information, the revenue has been in its bureaucratic slumber for more than a year to issue the show cause notice. As there is no evidence in the present case to establish willful suppression with intention to evade payment of duty, the demand is time barred, and unsustainable. - Decided in favour of appellant with consequential relief
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