Rose Bed Rolls vs Principal Commissioner Of Central Tax ... on 15 October, 2024
6. Further in the matter of M/s Pushpam Pharmaceutical
Company vs CC (1995 (78) E.L.T 401 (SC), the Apex Court once
again held. that extended period of limitation is not invokable, if for
just any omission of Appellant, unless it is deliberate to escape from
payment of duty.