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Central Excise - Highlights / Catch Notes

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Invocation of extended period of limitation - In the present ...

Central Excise

March 27, 2023

Invocation of extended period of limitation - In the present case, there are no new materials / evidence unearthed by the department which has formed the basis for determination of the duty. All the figures were available to the department as per the invoices submitted by the respondents - the invocation of extended period cannot be justified. - AT

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