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Central Excise - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Payment of duty on waste and scrap of inputs and capital goods – ...


Demand for Duty on Waste and Scrap Barred by Limitation Due to Lack of Malafide Intent Notification.

December 18, 2013

Case Laws     Central Excise     AT

Payment of duty on waste and scrap of inputs and capital goods – Mere non-information to the Revenue, cannot be held to be a circumstances reflecting upon the malafide of the assessee - the view that demand is barred by limitation - AT

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