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Central Excise - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Invocation of extended period of limitation - Denial of ...


Extended Limitation Period Applied Despite Accurate Reporting in Allopathic Generic Medicaments Case.

November 20, 2023

Case Laws     Central Excise     AT

Invocation of extended period of limitation - Denial of exemption - manufacture of allopathic generic medicaments - The appellant was under no obligation to seek any clarification from the department during self-assessment - There is no mis-statement as all the facts have been correctly indicated in the ER-8 Returns filed by the appellant and also on the aluminium foils and packing of the goods even as per the SCN. - Demand beyond the normal period of limitation confirmed - AT

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