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CESTAT, Delhi: Extended Period of Limitation Cannot be Invoked by Excise Department - (21 Mar 2022)

EXCISE

Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Delhi has held that the extended period of limitation cannot be invoked by the excise department as there was no element of fraud, mis-statement or contumacious conduct on the part of the assessee.

Tags : CUSTOMS   EXCISE AND SERVICE TAX APPELLATE TRIBUNAL   EXTENDED PERIOD OF LIMITATION  

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