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Central Excise - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Invocation of extended period of limitation - subsequent ...


Extended Limitation Period Valid Due to Suppression of Exempted Goods Cleared Beyond Limit by Assessee.

July 11, 2015

Case Laws     Central Excise     HC

Invocation of extended period of limitation - subsequent information by the assessee to the respondent/Department cannot justify a plea of no suppression. The act of suppression had already happened at the time of clearance of the exempted goods in excess of the exemption limit - HC

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