Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

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

Case Laws     Central Excise

March 19, 2015

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

View Source

 


 

You may also like:

  1. Extended period of limitation - The very fact that the appellant is contesting the issue of invoking larger period of limitation, that the rendering of service under the...

  2. Invocation of extended period of limitation - SCNs issued earlier are quashed - while issuing the present SCN, the same and/or similar set of facts could not be taken as...

  3. Extended period of limitation - Suppression of facts or not - The returns contained all the requisite details as that of the invoice numbers, the amount of invoice, the...

  4. Extended period of limitation - works contract - suppression of facts or not - Unless the adjudicating authority had come to a conclusion that the extended period of...

  5. Invocation of extended period of limitation under proviso to section 73(1) of Finance Act, 1994 requires wilful suppression of facts with intent to evade service tax...

  6. Central excise duty exemption notification dated 01.03.2002 was denied, leading to recovery of duty, interest, and penalty. The extended period of limitation was invoked....

  7. Invoking the extended period of limitation u/s 11A(1) of the Central Excise Act for recovery of unpaid duty. The key points are: The department alleged suppression of...

  8. Extended period of limitation - Section 73(3) - even when an assessee has suppressed facts, the extended period of limitation can be invoked only when “suppression’ is...

  9. Extended period of limitation - the reason of fraud or collusion or suppression of facts, etc., “with intent to evade payment of service tax” is a necessary ingredient....

  10. Extended period of limitation - It is clear that even when an assessee has suppressed facts, the extended period of limitation can be invoked only when “suppression’ is...

  11. Invocation of extended period of limitation - Willful suppression of facts - Works contact - lump sum turnkey contract - this is a clear cut case of wilful statement as...

  12. Extended period of limitation - Suppression of facts or not - The allegation of suppressing the facts from the department does not hold good in the event of periodic...

  13. CESTAT, an Appellate Tribunal, addressed issues regarding the invocation of the extended period of limitation due to suppression of facts leading to denial of CENVAT...

  14. Penalty - Suppression of facts or not - Extend period of limitation - Service tax paid on Reverse Charge Mechanism and credit was availed even after issuance of SCN -...

  15. Extended period of Limitation - suppression of relevant facts or not - We fail to understand that when the Assessee had changed its method of valuation on the advice of...

 

Quick Updates:Latest Updates