Extended period of limitation - Undervaluation of goods - ...

Central Excise

July 10, 2023

Extended period of limitation - Undervaluation of goods - non-inclusion of the VAT amount - In view of the fact that, CBEC (Board) has accepted the decision of High Court and Supreme Court, no suppression involved in these cases and accordingly, extended period cannot be invoked to demand the duties - after excluding the extended period of limitation, the Appelant 1 is liable to pay the duty for the normal period along with interest. - AT

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Extended period of limitation - Undervaluation of goods - ...

Central Excise

July 10, 2023

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