2015 (8) TMI 290

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..... r, had deliberately suppressed fact of having availed Modvat credit under Rule 57A of Central Excise Rules, 1944, and thereby made willfully wrong declaration to licensing authority to obtain endorsement of transferability of same while transferring licenses to appellant – In view thereof, extended period of limitation would be available to authorities for purpose of claiming duty even against app .....

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..... der, namely, Indian Card, Clothings Company Limited had deliberately suppressed the fact of having availed Modvat credit under Rule 57A of the Central Excise Rules, 1944, and made willfully wrong declaration to the licensing authority to obtain the endorsement of transferability of the same while transferring the licenses to the appellant herein. In view thereof, the extended period of limitation .....

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