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Central Excise - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Extended period of limitation - Since the said demand was ...


Court Rejects Extended Limitation Due to Lack of Evidence in Cloth Undervaluation Case Based on Audit Objection Alone.

May 16, 2019

Case Laws     Central Excise     AT

Extended period of limitation - Since the said demand was confirmed solely based on the audit objection and no supporting evidences were produced by the department, alleging undervaluation of the cloth, the extended period of limitation cannot be sustained for confirmation of the adjudged demand

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