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Central Excise - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Extended period of limitation - CENVAT Credit - Department ...


Extended Limitation Period on CENVAT Credit Not Applicable Due to Absence of Prior Audit Objections, No Suppression Found.

January 9, 2020

Case Laws     Central Excise     AT

Extended period of limitation - CENVAT Credit - Department itself has recorded that they had previously conducted audit of the records of the appellant during December 2008 audited up to March 2008 no objection on the issue was raised in the previous audit conducted by the Department - the question of suppression of facts with intent to evade payment of duty does not arise and cannot be alleged against the appellant.

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