Extended period of limitation - short payment of duty - ...

Central Excise

August 16, 2023

Extended period of limitation - short payment of duty - suppression of facts or not - It is also found that the appellant was supplying the goods to its own sister unit and, therefore, every rupee which the appellant paid as duty would have been available to its sister unit as Cenvat credit. Therefore there cannot be any intention to evade. - AT

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Extended period of limitation - short payment of duty - ...

Central Excise

August 16, 2023

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