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King Network vs Salem on 10 January, 2024

He has also relied upon the decision rendered by the Hon'ble High Court of Karnataka in the case of Commissioner of Central Excise, Mangalore Vs. Pals Microsystems Ltd. [2009 (234) ELT 428 (Kar.)] wherein it was held that Show Cause Notice alleging suppression issued in much delayed manner as time-barred. Many other decisions were cited by the Ld. Advocate in support of his contention that extended period is not invokable as all the facts were in the knowledge of the Department and the duty amount was computed on the basis of assessee's records.
Custom, Excise & Service Tax Tribunal Cites 30 - Cited by 0 - Full Document

Salem vs King Network on 10 January, 2024

He has also relied upon the decision rendered by the Hon'ble High Court of Karnataka in the case of Commissioner of Central Excise, Mangalore Vs. Pals Microsystems Ltd. [2009 (234) ELT 428 (Kar.)] wherein it was held that Show Cause Notice alleging suppression issued in much delayed manner as time-barred. Many other decisions were cited by the Ld. Advocate in support of his contention that extended period is not invokable as all the facts were in the knowledge of the Department and the duty amount was computed on the basis of assessee's records.
Custom, Excise & Service Tax Tribunal Cites 30 - Cited by 0 - Full Document
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