CENVAT Credit - Extended period of limitation - mismatch of ...

Central Excise

September 10, 2022

CENVAT Credit - Extended period of limitation - mismatch of names in the invoices - The department was given intimation with regard to import of goods and they have also filed E.R.1 returns disclosing credit availed by them. On such score, a very vague allegation that the appellant has suppressed facts with intention to evade payment of duty cannot be the basis for invoking extended period - the demand is time-barred. - AT

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CENVAT Credit - Extended period of limitation - mismatch of ...

Central Excise

September 10, 2022

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