Extended period of limitation - suppression and mis-statements ...

Extended Limitation Period Applies to Suppression or Misstatements, Not Mere Non-Payment; Intent Must Be Proven.

April 22, 2019

Case Laws Central Excise AT

Extended period of limitation - suppression and mis-statements of facts - mere non-payment of duty cannot be equated with evasion and, even less so, with intent to evade. That has to be established by circumstances

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Extended period of limitation - suppression and mis-statements ...

Extended Limitation Period Applies to Suppression or Misstatements, Not Mere Non-Payment; Intent Must Be Proven.

April 22, 2019

Case Laws Central Excise AT

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