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Central Excise - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Demand u/s 11A - Extended period of limitation - there was a ...


Section 11A Demand: No Malafide Intent Found as Manufacturers Followed Common Practice in Claiming Exemption Benefits.

May 9, 2015

Case Laws     Central Excise     AT

Demand u/s 11A - Extended period of limitation - there was a general practice in the trade to claim the benefit of exemption - Appellants can not be said to have any malafide intention if the same benefit was availed by them which was also being availed by similarly placed manufacturer- AT

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