Extended period of limitation - suppression of facts - Claiming ...
Suppression Allegation Not Upheld: Demand for Extended Limitation Period Based on Balance Sheet Info Set Aside.
November 8, 2018
Case Laws Central Excise AT
Extended period of limitation - suppression of facts - Claiming SSI exemption - Suppression of turnover - As the demand is based on the basis of information appearing in the balance sheet, suppression of such information with an intention to evade duty cannot be alleged - demand set aside.
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