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2012 (5) TMI 223 - BOMBAY HIGH COURTDuty evasion - Appellant has submitted that the Tribunal while holding that the requirements of Section 11AC of the Central Excise Act, 1944 had been met, merely observed that the allegation of the Department that the assessee had contravened various provision of the Rules with an intent to evade the payment of duty was not successfully contested by the assessee – Held that:- Tribunal has not addressed itself to the question as to whether the fundamental requirement of an intent to evade the payment of duty was duly established so as to attract the extended period of limitation, defence of the assessee was that there was no intent to evade the payment of duty, matter remanded to Tribunal
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