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Central Excise - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Extended period of Limitation - There is no obligation cast on ...

Case Laws     Central Excise

June 17, 2020

Extended period of Limitation - There is no obligation cast on the appellant to intimate the Department on each and every transaction. The appellant have filed regular returns with the Department and have maintained proper records. Further, the appellant have obtained statement of “cost of production‟ duly certified by the Cost Accountant - The elements of suppression, mis-statement, fraud, etc. are not coming out from the facts and circumstances.

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