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

Central Excise
November 20, 2023

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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