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Central Excise - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Cenvat Credit - Non maintaining of separate accounts - extended ...


Court Rules No Fraud: Extended Limitation Period Unjustified in Cenvat Credit Case Due to Consistent Disclosure.

March 8, 2016

Case Laws     Central Excise     AT

Cenvat Credit - Non maintaining of separate accounts - extended period of limitation invoked - As there is no fraud or suppression of fact involved in this case as the department was all along kept informed of the respondent's activity and therefore there is no reason for justification of invoking the extended period of limitation. - AT

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