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

Case Laws Central Excise

December 10, 2022

Extended period of limitation - Suppression of facts or not - Needless to say that the assessee may make mistakes in self-assessment and the check against this has been provided in the form of scrutiny of the returns by the officers and the officer scrutinising the returns can call for any documents and records from the assessee which it is bound to provide - the officer is mandated under the Rules to do what the audit has done much later. Had the officer scrutinised the returns as was mandated and called for any records, the alleged mistakes which were pointed out by the audit would have come to light and a SCN could have been issued under section 11A within the normal period of limitation.- AT

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

Case Laws Central Excise

December 10, 2022

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