Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
The appellant could have entertained bonafide belief that they are eligible for CENVAT Credit on the dumpers and tippers - also there is nothing in the record to indicate that there was suppression, misstatement of fact with intent to evade tax - Extended period of limitation cannot be invoked.
The appellant could have entertained bonafide belief that they are eligible for CENVAT Credit on the dumpers and tippers - also there is nothing in the record to indicate that there was suppression, misstatement of fact with intent to evade tax - Extended period of limitation cannot be invoked.
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