Short payment of duty - extended period of limitation - Short ...
Extended Limitation Period Applied Due to Excise Authorities' Oversight, Not Taxpayer's Intentional Evasion.
February 11, 2014
Case Laws Central Excise AT
Short payment of duty - extended period of limitation - Short payment is attributable to lack of due diligence on the part of Jurisdictional Central Excise authorities and not on account of wilful default on the part of the assessee. - AT
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