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Central Excise - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Extended period of Limitation – removal of input as such under ...


Court Finds Excise Duty Demand u/s 11D Based on Presumptions, Not Facts, Impacting Limitation Period.

November 19, 2013

Case Laws     Central Excise     AT

Extended period of Limitation – removal of input as such under the guise of manufacture charging duty of excise - demand under section 11D - The findings recorded by both the lower authorities on limitation seems to be only the presumptions and not on the factual matrix - AT

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