Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Invokation of extended period of limitation - willful ...

Central Excise

August 26, 2016

Invokation of extended period of limitation - willful misstatement/ suppression of facts - something more must be shown to construe the acts of the appellant as fit for the applicability of the proviso. - AT

View Source

 


 

You may also like:

  1. Extended period of limitation - the positive action with a negative intention of wilful and deliberate default is a mandatory prerequisite to conclude wilful...

  2. Mere non-payment of duties is not collusion or willful misstatement or suppression of facts - Article

  3. Penalty u/s 11AC - Duty was paid before issuance of SCN - This only points to wilful misstatement and suppression of facts on the part of the appellant - Penalty confirmed - AT

  4. Distribution of credit by the Input service distributor (ISD) - distribution of proportionate credit - the allegation of suppression, fraud, collusion, wilful...

  5. Extended period of limitation - The Appellant in the present matter has also provided all the details/documents/records related to the disputed activity before...

  6. Extended period of limitation - It is clear that even when an assessee has suppressed facts, the extended period of limitation can be invoked only when “suppression’ is...

  7. Extended Period of limitation u/s 28 - Demand duty - confiscation - penalty - ab initio cancellation of the scrip - Forged Shipping Bills - The CESTAT held that the...

  8. Extended period of limitation - the expression "suppression of facts", has to take colour from the words whose company, it appears in. A mere non-disclosure of...

  9. Cancellation of GST registration of petitioner - By saying that the registration has been obtained by fraud/wilful misstatement/suppression of facts, is not sufficient....

  10. Extended period of Limitation u/s 11A- Nowhere does this provision refer to the period of service of notice after fraud, collusion, wilful misstatement or suppression,...

 

Quick Updates:Latest Updates