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Central Excise - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Invocation of extended period of limitation - When the ...


Authorities Delay Action on Unlicensed Activity; Show Cause Notice Issued Years Later, Extended Limitation Period Invoked.

August 26, 2015

Case Laws     Central Excise     SC

Invocation of extended period of limitation - When the authorities ask the appellants to take licence in the year 1983 itself and the respondents did not comply, nothing prevented the authorities to take action against the respondents immediately, rather than waiting for number of years before issuing the show cause notice - SC

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