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2019 (7) TMI 458 - AT - Central ExciseSSI Exemption - non-inclusion of value of goods which was manufactured by them on job work basis on behalf of the various principals - crossing of threshold exemption - non-filing of declaration/ undertaking under N/N. 214/86-CE. by the suppliers - Extended period of limitation - Penalty - HELD THAT:- As per the decision of THERMAX BABCOCK AND WILCOX LTD., THERMAX LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE-I [2017 (12) TMI 266 - CESTAT MUMBAI] the liability to pay duty in respect of goods produced on job work basis lies with the appellant being manufacturer of goods. However, since the issue regarding liability of duty on manufacturer vis a vis principal was referred to Larger Bench of Tribunal in case of Thermax Babcock & Wilcox Ltd. extended period of limitation cannot be invoked in view of the decision of Tribunal in case of MARSHA PHARMA PVT. LTD. VERSUS COMMISSIONER OF C. EX., VADODARA [2009 (6) TMI 818 - CESTAT, AHMEDABAD]. The demand beyond the normal period of limitation is set aside - penalty is also set aside - appeal allowed in part.
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