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Central Excise - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Invocation of extended period of limitation - SCNs issued ...

Case Laws     Central Excise

August 29, 2019

Invocation of extended period of limitation - SCNs issued earlier are quashed - while issuing the present SCN, the same and/or similar set of facts could not be taken as suppression of facts on the part of the assessee as these facts were already in the knowledge of the authorities - not justified in invoking the extended period of limitation

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