"25 February 1997" Archive

Assessments whether provisional need for verification before issuing Show Cause Notice and passing the adjudication order -Reg

Circular No. 298/14/97-CX (25/02/1997)

Circular No. 298/14/97-CX I am directed to say that a case has come to the notice of the Board wherein a Show Cause Notice was issued for demanding duty for a period of five years and the Commissioner while adjudicating the case held that the demand was time barred as there was no suppression of facts etc....

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