Extended Period of limitation – Valuation of BOPP film cleared ...
Extended Limitation Period Inapplicable for BOPP Film Valuation to Sister Concern Due to Revenue Neutrality, No Malafide Intent.
November 20, 2013
Case Laws Central Excise AT
Extended Period of limitation – Valuation of BOPP film cleared to the sister concern - in case of revenue neutrality, no malafide can be attributed to the assessee so as to justify invocation of longer period of limitation - AT
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