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2017 (12) TMI 957 - HC - Central ExciseExtended period of limitation - Job-work - N/N. 214/86-CE dated 25.03.1986 - Held that: - it is not disputed that the principal manufacturer/s, had submitted such declaration under the N/N. 214/86-CE - The fact that principal manufacturer/s did not honour the undertaking given by the department and thus they did not discharge the duty liability cannot be cited as a fact or circumstance against the assessee to invoke extended period of limitation. While the duty liability may arise against the assessee as a legal consequences of non compliance made by the principal manufacturer/s, yet, the assessee had neither concealed nor suppressed any fact in this regard. There is no evidence or allegation by the revenue that the assessee ever concealed or suppressed the facts that the principal manufacturer/s had not discharged the duty liability. It appears it was a matter for the revenue to have addressed and made proper verification/s with regard to the conduct of the principal manufacturer/s at the relevant time. That having not been done, the assessee cannot be subjected to recovery by invoking extended period of limitation in absence of suppression or concealment - appeal dismissed.
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