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2020 (3) TMI 1207 - HC - Central ExciseExtended period of limitation - demand of Central Excise Duty including Cess and Secondary & Higher Education Cess and also imposing interest and penalty - HELD THAT:- This Court is of the view that since it has been clearly mentioned in para-12.2 of the circular dated 16.02.2018 issued by the Department of Revenue that the extended period would not be available to raise the demand, which has also been perused by this Court, this Court is of the opinion that the availability of alternative remedy may not debar the petitioner from approaching this Court - Accordingly, till the next returnable date the impugned order dated 26.03.2018 may not be given effect to. List the matter after 3 (three) weeks.
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