Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 775 - AT - Central ExciseValidity of SCN - SCN issued by invoking the extended period of limitation - change of opinion - Held that:- The SCN in question, invoking the extended period of limitation has been issued by way of change of opinion, there being no condition precedent available for invocation of extended period of limitation - The SCN is not maintainable - appeal allowed - decided in favor of appellant.
|