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Central Excise - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Extended period of limitation - For the omission on the part of ...


Extended Limitation Period Not Applicable Due to Audit Officers Missing Valuation Method Error; No Intent to Evade Duty Found.

August 3, 2019

Case Laws     Central Excise     AT

Extended period of limitation - For the omission on the part of the audit officers to find out the mistake in the method of valuation adopted by appellant cannot be a reason to saddle the appellant with intention to evade payment of duty.

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