Once the fact of reversal of cenvat credit is indicated in their periodical returns, then it cannot be held that there was any misstatement or suppression with intention to evade Central Excise duty and accordingly extended period cannot be made applicable. - Tri - Central Excise - Highlights

Central Excise - Dated - 19-11-2013 - Once the fact of reversal of cenvat credit is indicated in their periodical returns, then it cannot be held that there was any misstatement or suppression with intention to evade Central Excise duty and accordingly extended period cannot be made applicable. - Tri - TMI Tax Updates - Highlights ................................... Central Excise - Highlights