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Central Excise - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

It cannot be said that only because audit party had found some ...


Audit Finding Does Not Prove Intentional Suppression of Duty Liability by Appellant; No Automatic Inference of Fact Suppression.

May 7, 2019

Case Laws     Central Excise     AT

It cannot be said that only because audit party had found some credit availed as inadmissible, suppression of fact is made out. Further it is not established that appellant had any malafide intention to suppress its duty liability from the department.

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