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Central Excise - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

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

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