Invocation of extended period of limitation - In the present ...

Extended Limitation Period Unjustified: No New Evidence Found; Duty Based on Existing Invoices.

March 27, 2023

Case Laws Central Excise AT

Invocation of extended period of limitation - In the present case, there are no new materials / evidence unearthed by the department which has formed the basis for determination of the duty. All the figures were available to the department as per the invoices submitted by the respondents - the invocation of extended period cannot be justified. - AT

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Invocation of extended period of limitation - In the present ...

Extended Limitation Period Unjustified: No New Evidence Found; Duty Based on Existing Invoices.

March 27, 2023

Case Laws Central Excise AT

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