TMI BlogWhen there was bona fide doubt as to non-excisability of the goods, the extended period of 5 years...When there was bona fide doubt as to non-excisability of the goods, the extended period of 5 years cannot be invoked - Mere failure or negligence in not taking license or not paying duty, is not sufficient for invoking extended period. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
|