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2010 (7) TMI 402 - HC - Central ExciseDemand – limitation – extended period – product classified under 2614 - extended period of limitation is made available to the department for recovery of the amount of tax which escaped assessment - It is only in those cases where there is wilful and deliberate suppression of the fact, such extended period of limitation is available to the department - Supreme Court also opined that in order to invoke the extended period of limitation under the proviso to Section 11A(1) of the Act, there must be some positive act other than mere inaction or failure on the part of the manufacturer - opinion of the Chemical Analyst which made them to believe that the product of the respondent is not an 'ore' but a 'concentrate' - Appeal is dismissed
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