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Central Excise - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Extended period of limitation - SSI Exemption - The burden is on ...


Assessee Must Prove SSI Exemption Eligibility; Extended Limitation Period Applies for Claim Substantiation.

October 1, 2018

Case Laws     Central Excise     HC

Extended period of limitation - SSI Exemption - The burden is on the assessee to establish that the goods manufactured by them will come within the ambit of the exemption notification and the burden of proof is on the assessee to establish on facts that they are entitled for exemption.

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