Appellate Tribunal rules intention to evade duty not enough for extended period under Section 11A
COMMISSIONER OF C. EX. & CUS., PUNE Versus KIRLOSKAR BROTHERS LTD.
COMMISSIONER OF C. EX. & CUS., PUNE Versus KIRLOSKAR BROTHERS LTD. - 2002 (149) E.L.T. 1441 (Tri. - Mumbai) The Appellate Tribunal CEGAT, Mumbai dismissed the appeal as the Collector dropped proceedings against the assessee, finding that the intention to evade duty is not enough to invoke the extended period of five years under Section 11A. The Tribunal found no reason to interfere and dismissed the appeal.