Extended period of limitation - Suppression of facts or not - ...

Case Laws Central Excise

December 2, 2020

Extended period of limitation - Suppression of facts or not - The allegation of suppressing the facts from the department does not hold good in the event of periodic audit of both the appellant assessees. There is no other evidence in the impugned order to show that the appellants have willfully suppressed the facts from the department in order to evade payment of duty. As such extended period of limitation cannot be invoked in the present case - AT

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Extended period of limitation - Suppression of facts or not - ...

Case Laws Central Excise

December 2, 2020

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