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Central Excise - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Invocation of extended period of limitation - Suppression of ...


Extended Limitation Period Not Applicable Due to Officer's Knowledge; No Excise Demand Enforced.

March 19, 2015

Case Laws     Central Excise     SC

Invocation of extended period of limitation - Suppression of facts - disclosure of fact in CT(3) certificate - no clearance could have taken place without the knowledge of the officer - extended period cannot be invoked - no demand - SC

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