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Central Excise - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

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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