Invocation of Extended Period of Limitation - though the ...

Central Excise

June 23, 2022

Invocation of Extended Period of Limitation - though the department was informed as early as February 2001 took note of the ineligibility of the Notification in June 2003 by which the time limit prescribed for issuance of show cause notice for duty not paid not levied as already expired. - The department to cover up their inaction immediately after the submission of the said letter by the Appellants have taken recourse to invocation of extended period. We find that this is not legal and proper. No material evidence has been suppressed by the Appellants with intent to evade payment of applicable duty. - AT

View Source

← Previous Next →

Invocation of Extended Period of Limitation - though the ...

Central Excise

June 23, 2022

You may also like:

CENVAT Credit - Input Service Distributors - credit denied by the Department on the ground that after the amendment to the definition of ‘input service’ w.e.f....

Invocation of extended period of limitation - since the agreement between appellants and broadcasting company was known to department the allegation of Suppression of...

Invocation of extended period of limitation - Valuation - assessees could not be faulted for action taken prior to issuance of clarificatory circular - SC

Eligibility to CENVAT Credit - Invocation of extended period of limitation - when the issue of eligibility of credit was in dispute during the impugned period, the...

Invocation of extended period of limitation - uppression of facts or not - the Department could not have taken shelter of the third party information, as it was...

Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

Denial of CENVAT Credit - Trading service - Invocation of extended period of limitation - There was a clear scope for genuine confusion in the matter - demand beyond...

Invocation of extended period of limitation - In the present case, there are no new materials / evidence unearthed by the department which has formed the basis for...

Invocation of extended period of imitation - section 73 (1) of the FA, 1994 - department took a view that even prior to the amendment, the assessee was liable to pay tax...

Request for an Extended Period of Warehousing under Section 61 of Customs Act, 1962 - Reference from Shipyards - Reg. - Cir. No. F. No. 473/02/2011-LC Dated: February 29, 2012

Quick Updates: