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Central Excise - Highlights / Catch Notes

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Demand of duty - the starting of the enquiry was stated to be ...


Extended Duty Demand Post-ER-1 Return Scrutiny Deemed Unreasonable After Two-Year Delay.

June 22, 2016

Case Laws     Central Excise     AT

Demand of duty - the starting of the enquiry was stated to be scrutiny of ER-1 Returns. This was done apparently after two years. Invoking extended period for demand is not tenable in such a situation. - AT

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