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Central Excise - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

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

Central Excise

December 5, 2018

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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