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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