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Central Excise - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Valuation - physician samples - There was a reasonable cause for ...


Extended Limitation Period Not Invoked Due to Reasonable Valuation Mistake u/r 4.

November 19, 2018

Case Laws     Central Excise     AT

Valuation - physician samples - There was a reasonable cause for the appellant to mistakenly value the goods on cost construction basis instead on the basis of comparable price under Rule 4 - the extended period of limitation cannot be invoked.

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