PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
The CESTAT held that for invoking the extended period of limitation u/s 11A(4) of the Central Excise Act, there must be a deliberate attempt to evade payment of duty. Mere incorrect belief of the assessee regarding classification or valuation does not constitute suppression of facts. The Supreme Court precedents in Pushpam Pharmaceuticals and Easland Combines were relied upon. Since there was no suppression of facts by the assessee, the invocation of extended period of limitation was not tenable. Consequently, the appeal was allowed.
The CESTAT held that for invoking the extended period of limitation u/s 11A(4) of the Central Excise Act, there must be a deliberate attempt to evade payment of duty. Mere incorrect belief of the assessee regarding classification or valuation does not constitute suppression of facts. The Supreme Court precedents in Pushpam Pharmaceuticals and Easland Combines were relied upon. Since there was no suppression of facts by the assessee, the invocation of extended period of limitation was not tenable. Consequently, the appeal was allowed.
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