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Central Excise - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Extended period of Limitation - suppression of relevant facts or ...

Case Laws     Central Excise

September 18, 2020

Extended period of Limitation - suppression of relevant facts or not - We fail to understand that when the Assessee had changed its method of valuation on the advice of the Department's Authority himself based on some Audit objection as indicated in the communication dated 17.1.2008, how by turning the tables on the Assessee, the Adjudicating Authority, without referring to the said communication dated 17.1.2008, could invoke the extended period of limitation and hold that the Assessee is guilty of suppression of relevant facts - HC

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