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Central Excise - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Extended period of limitation - the investigation was started by ...


Department's SCN Allegation Lacks Basis; HVTL Voluntarily Disclosed Duty Payment Details.

May 25, 2019

Case Laws     Central Excise     AT

Extended period of limitation - the investigation was started by the department only after receipt of intimation by HVTL regarding the payment of differential duty as per their own computation. - There is no justification for issue of SCN by alleging suppression on the part of HVTL.

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