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Central Excise - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

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

Central Excise

May 6, 2015

Invocation of extended period of limitation - Suppression of facts - Wrong availment of CENVAT Credit - The assessee, in response to the show-cause notice had stated that there is no provision in Central Excise Law to disclose the details of the credit or to submit the duty paying documents, which in our opinion is false and an attempt to deliberately contravene the provisions of the Act, 1944 - HC

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