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Central Excise - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Period of limitation - If audit could not take place then this ...


Extended Limitation Period Applies When Audit Issues Prevent Detection of Inadmissible Credit in Central Excise Cases.

August 17, 2016

Case Laws     Central Excise     AT

Period of limitation - If audit could not take place then this inadmissible credit availed by the appellant could not be detected. Therefore, the extended period of limitation is rightly invoked - AT

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