https://www.taxtmi.com/highlights?id=31379 The assessee cannot be said to be at fault at that time in view of circular of the Board and earlier order of Tribunal in favour of the assessees. Hence, the assessee was not at fault and the extended period of limitation was not available - HC en-us Fri, 23 Sep 2016 13:50:33 +0530 Fri, 23 Sep 2016 13:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=31379 The assessee cannot be said to be at fault at that time in view of circular of the Board and earlier order of Tribunal in favour of the assessees. Hence, the assessee was not at fault and the extended period of limitation was not available - HC Highlights Central Excise Fri, 23 Sep 2016 13:50:33 +0530 https://www.taxtmi.com/highlights?id=31379