Extended period of Limitation
The Apex Court in the case of Jaiprakash Industries Ltd. V. CCE2002 (146) ELT 481 (SC) has held that when there was bona fide doubt about excisability of the goods due to divergent view of the High Courts, extended period of 5 years could not be invoked.
www.ca-kpjagad.com
The Apex Court in the case of Jaiprakash Industries Ltd. V. CCE2002 (146) ELT 481 (SC) has held that when there was bona fide doubt about excisability of the goods due to divergent view of the High Courts, extended period of 5 years could not be invoked.
www.ca-kpjagad.com
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