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Central Excise - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Extended period of limitation - Clearance of goods to sister ...


Court Rules on Extended Limitation Period for Goods Clearance to Sister Establishment Without Credit Reversal; No Evidence of Suppression.

June 15, 2016

Case Laws     Central Excise     AT

Extended period of limitation - Clearance of goods to sister establishment - Non reversal of credit on such goods before clearance - it has not been established as to which entry in ER-1 were wrong or erroneous - there is no requirement of the law to submit the Invoices with the department - allegation of suppression of facts cannot sustain - AT

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