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Central Excise - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Suppression of facts - Extended period of limitation - The ...

Central Excise

August 7, 2015

Suppression of facts - Extended period of limitation - The method or formula may have been incorrect or not the applicable one, but the revenue proceeded to approve the price list - Now revenue cannot turn around and allege suppression or mis declaration on the part of the assessee - HC

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  1. Limitation – Extended period of 5 years - the proviso cannot interpreted to mean that since Revenue has knowledge of suppression, the extended period of limitation...

  2. Extended period of limitation - suppression of facts - import of raw material, viz., spring steel wires - this issue ought to have been agitated by the Department within...

  3. The extended period cannot be invoked against statutory body. Inasmuch as, no contumacious conduct or suppression of facts can be attributed to them.

  4. Extended period of limitation - Mere omission to give correct information is not a suppression of fact unless it was deliberate to stop the payment of duty - entire...

  5. Franchise Service - Extended period of limitation - it is submitted that since the business activities of the appellant were known to the Department, suppression of...

  6. Invocation of extended period of limitation - since the agreement between appellants and broadcasting company was known to department the allegation of Suppression of...

  7. CENVAT Credit - Invocation of extended period of limitation - Suppression of facts - mere procedural violations CENVAT credit cannot be denied cannot lease to...

  8. Extended period of limitation - wrong classification cannot lead to the conclusion of suppression of facts etc. when no mens rea established. - AT

  9. Extended period of limitation - no suppression of facts - the Tribunal was justified in reversing the finding to the effect that the process of manufacture had not been...

  10. Extended period of limitation - works contract - suppression of facts or not - Unless the adjudicating authority had come to a conclusion that the extended period of...

 

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