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Central Excise - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

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


Extended Limitation Period Not Applicable Due to Consistent Audits and Inspections, No Suppression Evident.

August 27, 2015

Case Laws     Central Excise     SC

Invocation of extended period of limitation - Unit of the respondent was audited during this period several times and there were physical inspections by the Department as well. Therefore, there could not be any case of suppression - SC

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