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Central Excise - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Extended period of limitation - assessees chose to baldly assert ...


Extended Limitation Period Invoked Due to Fraudulent Document Use Despite Lack of Actual Deposits.

July 18, 2018

Case Laws     Central Excise     HC

Extended period of limitation - assessees chose to baldly assert that they were victims of fraud - There is no denial of the fact that the appellants availed of and sought to take advantage of the fraudulent documents, which they pleaded to be genuine, even though the amounts in fact were never deposited - extended period invoked.

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