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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