TMI BlogExtended period of Limitation – removal of input as such under the guise of manufacture charging duty...Extended period of Limitation – removal of input as such under the guise of manufacture charging duty of excise - demand under section 11D - The findings recorded by both the lower authorities on limitation seems to be only the presumptions and not on the factual matrix - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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