When there was bona fide doubt as to non-excisability of the ...
Extended 5-Year Excise Duty Limit Inapplicable When Bona Fide Doubt Exists on Goods' Excisability; License Lapse Insufficient Justification.
January 1, 2014
Case Laws Central Excise HC
When there was bona fide doubt as to non-excisability of the goods, the extended period of 5 years cannot be invoked - Mere failure or negligence in not taking license or not paying duty, is not sufficient for invoking extended period. - HC
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