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Central Excise - Highlights / Catch Notes

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Extended period of limitation - Valuation of goods - The ...


Extended Limitation Period u/s 11A(4) of Central Excise Act Not Applicable Due to AVAT Discrepancy in Invoices.

August 12, 2023

Case Laws     Central Excise     AT

Extended period of limitation - Valuation of goods - The Appellant has to charge full amount of AVAT and it cannot charge 1% in the invoices as per the provision of AVAT Act, 2003. The same was reflected in the audited Profit & Loss account and balance sheet of the impugned periods - extended period of limitation as provided under section 11A(4) of the Central Excise Act, 1944 cannot be invoked for recovery of the short paid duties - AT

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