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Central Excise - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Since the appellants have not declared in their ST3 Returns that ...

Case Laws     Central Excise

November 25, 2016

Since the appellants have not declared in their ST3 Returns that input service credit was used in relation to trading activity. This amounts to suppression of facts and therefore, the extended period of limitation is correctly invoked - AT

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