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Central Excise - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Mere omission to give correct information is not suppression of ...


Omission of correct info isn't fact suppression unless deliberate to evade duty; errors aren't willful misstatements.

January 11, 2017

Case Laws     Central Excise     AT

Mere omission to give correct information is not suppression of facts unless it was deliberate to stop the payment of duty. An incorrect statement or wrong method of computation cannot be equated with willful misstatement - AT

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