Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Invoking the extended period of limitation u/s 11A(1) of the Central Excise Act for recovery of unpaid duty. The key points are: The department alleged suppression of facts by the appellant with intent to evade duty payment, invoking the 5-year limitation period instead of the normal 1-year period. However, the Commissioner did not provide adequate reasoning or consider the appellant's reply regarding the complex nature of classification. The Tribunal examined the Supreme Court's interpretation in Pushpam Pharmaceuticals case, which held that to invoke extended limitation, suppression of facts must be deliberate to escape duty payment. Mere difference of opinion between department and assessee on duty liability cannot be construed as willful suppression. The Tribunal found the Commissioner's order invoking extended limitation period without proper examination as unsustainable and set it aside, allowing the appeal.
Invoking the extended period of limitation u/s 11A(1) of the Central Excise Act for recovery of unpaid duty. The key points are: The department alleged suppression of facts by the appellant with intent to evade duty payment, invoking the 5-year limitation period instead of the normal 1-year period. However, the Commissioner did not provide adequate reasoning or consider the appellant's reply regarding the complex nature of classification. The Tribunal examined the Supreme Court's interpretation in Pushpam Pharmaceuticals case, which held that to invoke extended limitation, suppression of facts must be deliberate to escape duty payment. Mere difference of opinion between department and assessee on duty liability cannot be construed as willful suppression. The Tribunal found the Commissioner's order invoking extended limitation period without proper examination as unsustainable and set it aside, allowing the appeal.
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