Applicability of extended period of limitation where B-17 bond ...

Extended Limitation Period Inapplicable for B-17 Bond Cases Without Fact Suppression or Mis-declaration; One-Year Demand Limit Applies.

November 8, 2018

Case Laws Central Excise AT

Applicability of extended period of limitation where B-17 bond has been furnished by 100% EOU - if there is no suppression of fact or mis-declaration on the part of the appellant, demand cannot be raised beyond one year.

View Source

← Previous Next →

Applicability of extended period of limitation where B-17 bond ...

Extended Limitation Period Inapplicable for B-17 Bond Cases Without Fact Suppression or Mis-declaration; One-Year Demand Limit Applies.

November 8, 2018

Case Laws Central Excise AT

You may also like:

Extended period of Limitation - suppression of relevant facts or not - We fail to understand that when the Assessee had changed its method of valuation on the advice of...

Invoking the extended period of limitation u/s 11A(1) of the Central Excise Act for recovery of unpaid duty. The key points are: The department alleged suppression of...

Extended period of limitation - Suppression of facts or not - The returns contained all the requisite details as that of the invoice numbers, the amount of invoice, the...

Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

Extended period of limitation - works contract - suppression of facts or not - Unless the adjudicating authority had come to a conclusion that the extended period of...

Extended period of limitation - if Cenvat Credit has been allowed in respect of the same services to the other assessee’s there is no justifiable reason for denying the...

HC determined that invoking extended limitation period under First Proviso to Section 73(1) of Finance Act 1994 was unjustified. Following P&B Pharmaceuticals and...

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...

The Tribunal held that the extended period of limitation of five years under proviso to Section 73(1) of the Finance Act could not have been invoked in the present case....

Extended period of limitation - The very fact that the appellant is contesting the issue of invoking larger period of limitation, that the rendering of service under the...

Penalty - Suppression of facts or not - Extend period of limitation - Service tax paid on Reverse Charge Mechanism and credit was availed even after issuance of SCN -...

Extended period of limitation - suppression of facts - The department has no case that the appellants did not furnish details when required for - appellant cannot be...

Extended period of limitation - Undervaluation of goods - non-inclusion of the VAT amount - In view of the fact that, CBEC (Board) has accepted the decision of High...

Validity of SCN - Levy of Penalty u/s 112(a) of Customs Act on CHA - abetment of offence committed by the importer as against which the petitioner - scope of Sections...

Issue of invoking an extended period of limitation for service tax assessment in cases involving interpretation of legal provisions. It establishes that mere...

Quick Updates: