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Central Excise - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Extended period of limitation - where there are decisions in ...


Extended Limitation Period Inapplicable When Favorable Decisions Exist; No Suppression Allegations Allowed for Assessee.

July 22, 2013

Case Laws     Central Excise     AT

Extended period of limitation - where there are decisions in favour of the assessee during the relevant period or there are contrary decisions or the matters are referred subsequently to the Larger Bench, no allegation of suppression can be attributed to the assessee - AT

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