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Central Excise - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Short payment of duty - extended period of limitation - Short ...


Extended Limitation Applies Due to Central Excise Authorities' Lack of Diligence, Not Assessee's Willful Default.

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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