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Central Excise - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

When there was bona fide doubt as to non-excisability of the ...

Case Laws     Central Excise

January 1, 2014

When there was bona fide doubt as to non-excisability of the goods, the extended period of 5 years cannot be invoked - Mere failure or negligence in not taking license or not paying duty, is not sufficient for invoking extended period. - HC

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