Section 11A Demand: No Malafide Intent Found as Manufacturers Followed Common Practice in Claiming Exemption Benefits.

Demand u/s 11A - Extended period of limitation - there was a general practice in the trade to claim the benefit of exemption - Appellants can not be said to have any malafide intention if the same benefit was availed by them which was also being availed by similarly placed manufacturer- AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X