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Central Excise - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

Extended period of limitation - It cannot be said that the ...

Central Excise

October 12, 2020

Extended period of limitation - It cannot be said that the transactions in question were suppressed by the appellant from the department with malafide intention to evade payment of duty or to take wrong credit. If something or anything wrong was there then it was incumbent on the Department to raise objection at the time of audit itself during all those years but the same was not done. - AT

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