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Central Excise - Highlights / Catch Notes

Home Highlights February 2012 Year 2012 This

erely because the fact of charging more freight was not being ...

Case Laws     Central Excise

February 8, 2012

erely because the fact of charging more freight was not being disclosed to the Revenue, by itself cannot be taken as a ground for invoking the longer period of limitation unless any evidence to reflect upon the assessee's malafide is brought on record..... - AT

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