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Central Excise - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

Extended period of limitation - captive consumption - As the ...


Extended Limitation Period Not Applicable for Captive Consumption u/r 6(b) Valuation Rules in Central Excise Law.

October 7, 2014

Case Laws     Central Excise     AT

Extended period of limitation - captive consumption - As the issue is that whether Rule 6 (b)(i) is applicable to the facts of this case or Rule 6(b) (ii) of the Valuation Rules is applicable to this case, therefore we hold that the extended period of limitation is not invokable - AT

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