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Central Excise - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

Extended period of limitation - the fact remains that appellant ...


Appellant's Attempt to Evade Time-Barred Demand Fails Due to Suppression of Information from the Department.

September 3, 2022

Case Laws     Central Excise     AT

Extended period of limitation - the fact remains that appellant has not provided the data and is now trying to profit from its own inaction to claim that the demand is time-barred. Therefore, the appellant had actually suppressed the information from the Department and now cannot benefit by claiming that the demand is time-barred. - AT

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