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Central Excise - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

When the assessee acted under bonafide belief on a particular ...


Extended Limitation Period Not Applicable if Assessee Acts in Good Faith Amid Departmental Disagreement on Issue.

May 22, 2019

Case Laws     Central Excise     AT

When the assessee acted under bonafide belief on a particular aspect and there were difference of opinion in the department on such aspect, the extended period of limitation cannot be invoked.

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