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Central Excise - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Extended period of limitation - Mere omission to give correct ...


Omission of Correct Info Isn't Suppression Unless Intentional; Demand Time-Barred Under Extended Limitation Rules in Excise Law Case.

May 2, 2017

Case Laws     Central Excise     AT

Extended period of limitation - Mere omission to give correct information is not a suppression of fact unless it was deliberate to stop the payment of duty - entire demand is time barred - AT

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