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Central Excise - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Extended period of limitation - suppression of facts - The ...


Show Cause Notice Invalid: No Evidence of Intent to Evade Duty or Fact Suppression by Appellants.

April 24, 2017

Case Laws     Central Excise     AT

Extended period of limitation - suppression of facts - The department has no case that the appellants did not furnish details when required for - appellant cannot be saddled with allegation of suppression of facts with intend to evade payment of duty. Therefore, the SCN issued invoking the extended period of limitation cannot sustain - AT

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