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Central Excise - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Extended period of limitation – there was not only short payment ...


Court Examines Mis-Declaration Claims in Duty Evasion Case Involving Both Under and Overpayments; Challenges Intent to Evade Duty.

November 16, 2013

Case Laws     Central Excise     AT

Extended period of limitation – there was not only short payment but also excess payment - In such a situation it is difficult to sustain the view that there was mis-declaration with intent to evade duty on the part of the appellants - AT

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