Extended period of limitation - Manufacture - SSI Exemption - ...
Extended Limitation Under Central Excise Not Triggered by Duty Non-Payment Alone; Requires Proof of Collusion or Suppression.
September 11, 2015
Case Laws Central Excise AT
Extended period of limitation - Manufacture - SSI Exemption - mere non payment of duty is not equivalent to collusion or wilful suppression of facts and in order to invoke extended period specific and explicit allegation must be proved by the Revenue - AT
View Source