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Central Excise - Highlights / Catch Notes

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Extended period of limitation - Reversal of CENVAT Credit - It ...

Central Excise

August 12, 2022

Extended period of limitation - Reversal of CENVAT Credit - It is well settled law that onus is on the Department to prove that extended period of limitation is invokable by adducing evidence. In the present case, no such evidence has been adduced by the Department. - AT

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