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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