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Central Excise - Highlights / Catch Notes

Home Highlights June 2012 Year 2012 This

Extended period of limitation – once the facts necessary to ...


Extended Limitation Period Applies Once Facts Are Established; One-Year Initiation Rule Becomes Irrelevant.

June 27, 2012

Case Laws     Central Excise     HC

Extended period of limitation – once the facts necessary to permit the department extended period of limitation are established on record, thereafter, the question of initiating proceedings within one year from the date of knowledge of the department, is not relevant - HC

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