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2013 (6) TMI 635 - GUJARAT HIGH COURT
Extended period of limitation - period subsequent to date of knowledge of the fact of suppression and evasion of duty to the department - Held that:- Tribunal committed a substantial error in interpreting the provisions of section 11A of the Central Excise Act, 1944. As noted above, the assessee had on its own brought to the knowledge of the Department the fact about clearances of the goods to its sister unit without duty before the date of visit of the officers who noticed such clandestine clearances. The assessee's conduct was candid and therefore bona fide. There was no element of intentional evasion. - Decided against the assessee.