Demand of duty - When assessee duly filed ER-1 returns, the ...

Case Laws Central Excise

June 22, 2016

Demand of duty - When assessee duly filed ER-1 returns, the jurisdictional Range Officer is required to carryout scrutiny of the returns. If this had been done, the short payment would have come to light. In such circumstances, extended period cannot be invoked as there is no wilful suppression or collusion with intent to evade payment of duty - AT

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Demand of duty - When assessee duly filed ER-1 returns, the ...

Case Laws Central Excise

June 22, 2016

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