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Central Excise - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Extended period of limitation - Apart from a bald allegation ...


Demand Overturned: Insufficient Evidence of Fact Suppression by Appellant; Extended Limitation Period Unjustified Without Proof.

June 29, 2016

Case Laws     Central Excise     AT

Extended period of limitation - Apart from a bald allegation there is no evidence adduced by department to establish supression or mis-statement of facts. The relied upon documents as stated in the show cause notice itself, establishes that appellant is not guilty of suppression of facts or mis-statement. - Demand set aside - AT

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