Suo moto availement of credit of duty - excess paid duty ...

Central Excise

March 29, 2016

Suo moto availement of credit of duty - excess paid duty adjusted against short paid duty - Cause of action started from the date when the differential duty paid by the appellant, nothing has prevented the department to issue a show cause notice within one year from the date of payment of excise duty. There is no suppression of fact, fraud and mis-statement etc on the part of the appellant therefore demand is patently time bar. - AT

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Suo moto availement of credit of duty - excess paid duty ...

Central Excise

March 29, 2016

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