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Central Excise - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Extended period of limitation - suppression and mis-statements ...

Central Excise

April 22, 2019

Extended period of limitation - suppression and mis-statements of facts - mere non-payment of duty cannot be equated with evasion and, even less so, with intent to evade. That has to be established by circumstances

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