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2018 (1) TMI 107 - AT - Central ExciseExtended period of limitation - allegation is that the appellant had mis-declared the quantity of deemed credit eligible during the said period - Held that: - The appellant having furnished details and also having reflected all the details in their P&L statement as well as trial balance, cannot be held guilty of fraud or suppression or mis-declaration of facts, especially when the department relies upon the very same documents to demand the duty - the department has failed to establish suppression of facts or willful mis-statement with intent to evade payment of duty. The demand is hit by limitation and requires to be set aside which hereby do - Since the issue on limitation is answered in favor of the appellants, we do not think it necessary to enter into the merits of the case.
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