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Central Excise - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Extended period of limitation - The earlier view (bonafide ...

Central Excise

February 22, 2019

Extended period of limitation - The earlier view (bonafide belief) of the department, was entertained by the appellant which cannot be construed as malafide intention to evade the payment of duty, therefore, the demand for the extended period cannot be raised.

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