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Central Excise - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

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

Case Laws     Central Excise

November 8, 2018

Extended period of limitation - suppression of facts - Claiming SSI exemption - Suppression of turnover - As the demand is based on the basis of information appearing in the balance sheet, suppression of such information with an intention to evade duty cannot be alleged - demand set aside.

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