Suppression of facts or not - Extended period of limitation - ...

Central Excise

November 4, 2022

Suppression of facts or not - Extended period of limitation - The evidences on record do not show that the appellant had acted otherwise than in a bona fide manner - The issue of purported illegal utilization of credit had come to the Department’s knowledge as far back as in the year 2013 while conducting audit - there are no reason to sustain the invocation of extended period of limitation against the appellant. - AT

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Suppression of facts or not - Extended period of limitation - ...

Central Excise

November 4, 2022

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The extended period cannot be invoked against statutory body. Inasmuch as, no contumacious conduct or suppression of facts can be attributed to them.

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