https://www.taxtmi.com/caselaws?id=264655 The Tribunal and High Court ruled in a case involving the Central Excise Act that the extended period of limitation could not be invoked for the period 2002 to March 2006 due to the absence of fraud or intent to evade duty payment. The Range Officer's scrutiny revealed no collusion or misstatement, with transactions being revenue-neutral. A similar decision was made for the period April 2006 to March 2010, quashing a show cause notice in 2011. Proper scrutiny of returns was emphasized, and the court highlighted the revenue-neutral nature of transactions as key factors in dismissing the appeal. en-us Tue, 15 Sep 2015 00:00:00 +0530 Mon, 04 Jan 2016 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264655 The Tribunal and High Court ruled in a case involving the Central Excise Act that the extended period of limitation could not be invoked for the period 2002 to March 2006 due to the absence of fraud or intent to evade duty payment. The Range Officer's scrutiny revealed no collusion or misstatement, with transactions being revenue-neutral. A similar decision was made for the period April 2006 to March 2010, quashing a show cause notice in 2011. Proper scrutiny of returns was emphasized, and the court highlighted the revenue-neutral nature of transactions as key factors in dismissing the appeal. Case-Laws Central Excise Tue, 15 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264655