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Central Excise - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Extended period of limitation - it cannot be held that the ...

Central Excise

July 16, 2016

Extended period of limitation - it cannot be held that the appellant had willfully suppressed the fact of irregular cenvat credit in case of input service of traveling. It is, therefore, right to conclude that the subject demand and recovery would be legally unauthorized beyond the normal period of one year from the relevant date. - AT

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