Extended period of limitation - reliance upon the earlier ...
Case Laws Central Excise
February 28, 2017
Extended period of limitation - reliance upon the earlier circular subsequent to the amendment in the notification - when the very language is kept intact and there is only addition in the number of units, it cannot be said that the clarification of the Central Board of Customs & Central Excise dated 27.06.1992 referred to herein above shall be wiped off or nullified - No demand - HC
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