Extended period of limitation - Liability to discharge duty by ...

Job Worker Not Liable for Duty on Processed Goods; Demand Set Aside Due to Limitation Period u/r 4(5)(a).

December 5, 2018

Case Laws Central Excise AT

Extended period of limitation - Liability to discharge duty by the job worker - the issue of liability to discharge duty on the processed goods by the job worker when the raw materials were received under Rule 4(5)(a) of the Cenvat Credit Rules, 2002, marred with conflicting views of this Tribunal resulting into the present reference to Larger Bench - Demand set aside on the ground of limitation.

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Extended period of limitation - Liability to discharge duty by ...

Job Worker Not Liable for Duty on Processed Goods; Demand Set Aside Due to Limitation Period u/r 4(5)(a).

December 5, 2018

Case Laws Central Excise AT

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