Extended period of limitation - Revenue Neutrality - Clandestine ...

Extended Limitation Period Applies to Clandestine Goods Removal Under Central Excise Act, Section 11A(1); Revenue Neutrality Claims Invalid.

May 18, 2023

Case Laws Central Excise AT

Extended period of limitation - Revenue Neutrality - Clandestine Removal - In case of clandestine clearance against the delivery memo there could be no claim of CENVAT credit. The claim of revenue neutrality cannot be accepted in such case - by clearing the goods on the delivery memo, which cannot be co-related with the duty paying documents is an act of clandestine clearance and demand of duty against such clearances needs to be made by invoking the extended period of limitation as provided by the proviso to Section 11 A (1) of the Central Excise Act, 1944. - AT

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Extended period of limitation - Revenue Neutrality - Clandestine ...

Extended Limitation Period Applies to Clandestine Goods Removal Under Central Excise Act, Section 11A(1); Revenue Neutrality Claims Invalid.

May 18, 2023

Case Laws Central Excise AT

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