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Central Excise - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Extended period of Limitation u/s 11A- Nowhere does this ...

Central Excise

August 7, 2013

Extended period of Limitation u/s 11A- Nowhere does this provision refer to the period of service of notice after fraud, collusion, wilful misstatement or suppression, etc. comes to the knowledge of the Department. In simple terms, the Department could recover unpaid duty up to a period of five years anterior to the date of service of notice - HC

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