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Central Excise - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Deemed manufacture - fixation of MRP on specified goods - ...


Extended Limitation Period Not Applicable Due to Ignorance of Schedule Third; Normal Demand Period Confirmed.

May 13, 2017

Case Laws     Central Excise     AT

Deemed manufacture - fixation of MRP on specified goods - Telemarketing of products by TV advertising - appellants were in ignorance of schedule Third to the Central Excise Act - Extended period of limitation cannot be invoked - demand confirmed for the normal period - AT

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