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Central Excise - Highlights / Catch Notes

Home Highlights January 2013 Year 2013 This

Extended period of limitation - demand - changes in tariff ...


Extended Limitation Period for Chapter 52 Tariff Changes: Non-Payment Not Due to Fraud or Intentional Evasion.

January 12, 2013

Case Laws     Central Excise     AT

Extended period of limitation - demand - changes in tariff structure of Chapter 52 by introducing a new heading 5202 - non-payment of duty cannot be attributed to fraud, willful misstatement, suppression of facts on contravention of provision of Rules with intent to evade the payment of duty. - AT

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