Legal Dispute Over National Calamity Contingent Duty Exemption Under Central Excise Law; Limitation Period in Question.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Extended period of Limitation - emand on the ground that Notification does not exempt from payment of NCCD - The issue involved is a neat question of law which involved interpretation of exemption provided in respect of NCCD. It is also a fact on record that appellant have declared their manufacturing process to the department and they were filing ER-1 returns regularly. - it cannot be said that there is any suppression of fact on the part of the appellant. - AT....