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

Extended Limitation Period Inapplicable When Both Parties Aware of Facts; Omission Doesn't Equal Suppression.

April 26, 2018

Case Laws Central Excise HC

Extended period of limitation - suppression of facts - Where facts are known to both the parties omission by one to do what he might have done and not that he must have done, does not render it suppression. - HC

View Source

← Previous Next →

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

Extended Limitation Period Inapplicable When Both Parties Aware of Facts; Omission Doesn't Equal Suppression.

April 26, 2018

Case Laws Central Excise HC

You may also like:

Issue of invoking an extended period of limitation for service tax assessment in cases involving interpretation of legal provisions. It establishes that mere...

Extended period of limitation - works contract - suppression of facts or not - Unless the adjudicating authority had come to a conclusion that the extended period of...

Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

Extended period of limitation - Even if extended period is held to be inapplicable then also the entire demand of Service tax will not be completely time barred - AT

Invocation of extended period of limitation - The Principal Commissioner, therefore, fell in error in observing that the extended period of limitation could be invoked...

Invocation of Extended period of limitation u/s 78(1) of FA - Department was at all times during the period for which the demand has been raised were aware of the...

Extended period of limitation - Recovery of service tax - service being taxable but the liability has not been discharged by the appellant - the Department has wrongly...

Validity of subsequent SCN - Extended period of Limitation - in a case where a show cause notice has been issued for the earlier period on certain set of facts, then on...

Invocation of extended period of limitation - In the absence of any allegation made in the show cause notice that the appellant had suppressed facts with intent to evade...

Extended period of limitation - No offense and penalties can be created with retrospective effect nor in the facts and circumstances of the case extended period of...

Extended period of limitation - related party transaction - in two audits conducted earlier audit party did not raise any objections with regard to valuation and...

Invoking the extended period of limitation u/s 11A(1) of the Central Excise Act for recovery of unpaid duty. The key points are: The department alleged suppression of...

Extended period of limitation - Undervaluation of goods - non-inclusion of the VAT amount - In view of the fact that, CBEC (Board) has accepted the decision of High...

Invocation of extended period of limitation - uppression of facts or not - the Department could not have taken shelter of the third party information, as it was...

Interest on differential duty by invoking extended period of limitation - Invoking the extending period of limitation is not sustainable and the demand of interest by...

Quick Updates: