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Central Excise - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Suppression of facts - when there are divergent views of ...


Assessee Protected from Extended Liability Due to Differing Legal Views in Central Excise Cases; No Mala Fide Intention Attributed.

April 14, 2014

Case Laws     Central Excise     AT

Suppression of facts - when there are divergent views of tribunal / HC on a legal issue, the mala fide intention cannot be attributed to the assessee so as to invoke the longer period of limitation. - AT

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