Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2007 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (9) TMI 619 - AT - Central ExciseExtended period of limitation - Revenue proceeded against the appellants on the ground that they have suppressed the income shown in the Income Tax returns and hence the larger period was invoked - Held that: - Revenue has proceeded against the appellants on the basis of the Income Tax returns. The fact of the details has been disclosed in the Income Tax returns which indicates that there was no suppression of facts - Prima facie, the appellants have strong case to succeed on time bar - appeal allowed - decided in favor of appellant.
|