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Central Excise - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Invocation of extended period of limitation - Suppression of ...

Central Excise

April 6, 2015

Invocation of extended period of limitation - Suppression of facts - clearing sewing thread without mentioning that it is in the form of hanks - as the declaration and RT 12 returns being vital documents submitted by the respondent (appellant herein) did not mention the vital word "hanks", they suppressed a material fact - SC

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