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        Case ID :
        Central Excise

        Extended period of limitation - Revenue Neutrality - Clandestine...

        Extended Limitation Period Applies to Clandestine Goods Removal Under Central Excise Act, Section 11A(1); Revenue Neutrality Claims Invalid.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Extended period of limitation - Revenue Neutrality - Clandestine Removal - In case of clandestine clearance against the delivery memo there could be no claim of CENVAT credit. The claim of revenue neutrality cannot be accepted in such case - by clearing the goods on the delivery memo, which cannot be co-related with the duty paying documents is an act of clandestine clearance and demand of duty against such clearances needs to be made by invoking the extended period of limitation as provided by the proviso to Section 11 A (1) of the Central Excise Act, 1944. - AT
                                Note: It is a system-generated summary and is for quick reference only.
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