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Central Excise - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Extended period of limitation - duty demand - charge of ...


Extended Limitation Period Applied in Duty Evasion Case; Invoice Price Considered Cum Duty for Calculating Penalties and Interest.

February 22, 2016

Case Laws     Central Excise     AT

Extended period of limitation - duty demand - charge of deliberate evasion of duty has been alleged against the appellant - invoice price should be treated as cum duty price for the quantification of demand of duty and interest and penalty are to be quantified accordingly - AT

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