https://www.taxtmi.com/highlights?id=47184 Invocation of extended period of Limitation - inclusion of Product Development Charges (PDC) received in the value of the goods sold - Such PDC receipts have been properly accounted for and duly disclosed since 2007-2008 and audited by the earlier audit team and no such objection was taken at that time - thus SCN pursuant to the subsequent audit, is only by way of change of opinion - SCN not maintainable en-us Fri, 14 Jun 2019 07:31:59 +0530 Fri, 14 Jun 2019 07:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47184 Invocation of extended period of Limitation - inclusion of Product Development Charges (PDC) received in the value of the goods sold - Such PDC receipts have been properly accounted for and duly disclosed since 2007-2008 and audited by the earlier audit team and no such objection was taken at that time - thus SCN pursuant to the subsequent audit, is only by way of change of opinion - SCN not maintainable Highlights Central Excise Fri, 14 Jun 2019 07:31:59 +0530 https://www.taxtmi.com/highlights?id=47184