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

Extended Duty Demand Period Not Applicable: No Willful Suppression Detected in ER-1 Returns Examination by Range Officer.

June 22, 2016

Case Laws Central Excise AT

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 ...

Extended Duty Demand Period Not Applicable: No Willful Suppression Detected in ER-1 Returns Examination by Range Officer.

June 22, 2016

Case Laws Central Excise AT

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