CENVAT Credit - Extended period of limitation - mismatch of names in the invoices - The department was...

CENVAT Credit - Extended period of limitation - mismatch of names in the invoices - The department was given intimation with regard to import of goods and they have also filed E.R.1 returns disclosing credit availed by them. On such score, a very vague allegation that the appellant has suppressed facts with intention to evade payment of duty cannot be the basis for invoking extended period - the demand is time-barred. - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X