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Central Excise - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Limitation – Extended period of 5 years - the proviso cannot ...


Revenue's Awareness of Suppression Doesn't Invalidate Five-Year Limitation Extension for Legitimate Invocation.

July 26, 2013

Case Laws     Central Excise     AT

Limitation – Extended period of 5 years - the proviso cannot interpreted to mean that since Revenue has knowledge of suppression, the extended period of limitation cannot be legitimately invoked - AT

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