Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 745 - AT - Central ExciseSSI Exemption - crossing of threshold exemption limit - extended period of limitation - Held that:- In the case in hand the respondent in monthly did declare the quantities of exempted goods clearances, though may not have declared the value of clearances. Nothing prevented Revenue from seeking details of value from respondent - there is no ground for invocation of extended period of limitation - Appeal dismissed - decided against Revenue.
|