https://www.taxtmi.com/highlights?id=49969 There were frequent changes of the law and different circulars were issued by CBEC during the relevant time. Therefore, there is scope for a different interpretation by the appellants. - extended period can’t be invoked under the instant case. en-us Thu, 31 Oct 2019 08:24:09 +0530 Thu, 31 Oct 2019 08:24:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49969 There were frequent changes of the law and different circulars were issued by CBEC during the relevant time. Therefore, there is scope for a different interpretation by the appellants. - extended period can’t be invoked under the instant case. Highlights Central Excise Thu, 31 Oct 2019 08:24:09 +0530 https://www.taxtmi.com/highlights?id=49969