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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Duty demand - Assessee wrongly claiming exemption under ...


Assessee's Exemption Claim Under Notification 8/2002 Not Suppression; No Intent to Evade Duty, No Extended Limitation.

October 5, 2015

Case Laws     Central Excise     AT

Duty demand - Assessee wrongly claiming exemption under Notification No.8/2002, dt.01.03.2002 - extended period of limitation - declared in the RT 12 return - claim of the notification wrongly would not amount to suppression of facts with intent to evade payment of duty. - AT

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