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Central Excise - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

The assessee cannot be said to be at fault at that time in view ...


Tribunal Order and Board Circular Shield Assessee from Extended Limitation Period Due to No Fault Found.

September 23, 2016

Case Laws     Central Excise     HC

The assessee cannot be said to be at fault at that time in view of circular of the Board and earlier order of Tribunal in favour of the assessees. Hence, the assessee was not at fault and the extended period of limitation was not available - HC

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