Extended period of limitation - Suppression of fact cannot be ...

Extended Limitation Period Not Applicable Without Testing Goods; Dealers' Statements Insufficient for Alleged Suppression of Facts.

December 23, 2019

Case Laws Central Excise AT

Extended period of limitation - Suppression of fact cannot be alleged on the basis of statements of dealers to conclude that the goods cleared in the past are also similar to the goods tested. Unless such goods are available and tested, nature of the goods cannot be established on the basis of oral submissions

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Extended period of limitation - Suppression of fact cannot be ...

Extended Limitation Period Not Applicable Without Testing Goods; Dealers' Statements Insufficient for Alleged Suppression of Facts.

December 23, 2019

Case Laws Central Excise AT

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