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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