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Central Excise - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Clandestine removal - The period of limitation would begin to ...


Limitation Period Starts from Search and Seizure Date; Proceedings Must Begin Within One Year for Clandestine Cases.

November 30, 2018

Case Laws     Central Excise     HC

Clandestine removal - The period of limitation would begin to run from the date of carrying out search and seizure operation and in that case, the extended period of limitation can not be taken recourse to as the proceeding, in any case, were required to be initiated within a period of one year

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