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Central Excise - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

The assessee cannot be said to be at fault at that time in view ...

Central Excise

September 23, 2016

The assessee cannot be said to be at fault at that time in view of circular of the Board and earlier order of Tribunal in favour of the assessees. Hence, the assessee was not at fault and the extended period of limitation was not available - HC

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