Expiry of the extended period of limitation - Whether the shows ...

Case Laws Central Excise

January 23, 2024

Expiry of the extended period of limitation - Whether the shows cause notice is barred by limitation of five years also? - In reference to the demand at hand, the entire credit was availed in July, 2008. Therefore, five years should be computed from July, 2008 and according to Rule 8 to the Central Excise Rules, 2002 for date of payment of duty is 6th of every month. Thus, five years commence from 6-8-2008 to 6-8-2013 and show cause notice issued on 7-8- 2013, which is barred by limitation of one day. - HC

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Expiry of the extended period of limitation - Whether the shows ...

Case Laws Central Excise

January 23, 2024

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