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Central Excise - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Invocation of extended period of limitation - The Department had ...


Department Cannot Use Extended Limitation Period Without Notice: Tribunal Upholds Decision Under Proviso to Section 11-A.

February 4, 2015

Case Laws     Central Excise     HC

Invocation of extended period of limitation - The Department had chosen not to issue notice pending appeal, for which failure thereof, they are not entitled to invoke the proviso to Section 11-A, as has been rightly held by the Tribunal - HC

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