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Central Excise - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Invocation of extended period of limitation - The plea of the ...


Court Rejects Argument Against Extended Limitation Period for Pre-August 1996 Cases Due to Lack of Suppression Evidence.

July 8, 2015

Case Laws     Central Excise     HC

Invocation of extended period of limitation - The plea of the appellant is that if there is no suppression post August, 1996, no extended period could be invoked post August, 1996 and, therefore, the same analogy will have to be applied for the period prior to August, 1996 as well cannot be accepted - HC

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