Extended period not invocable in absence of suppression of facts with intend to evade payment of tax

Sara Leather Industries Vs Commissioner of CE & Service Tax (CESTAT Chennai)

CESTAT Chennai held that extended period of limitation not invocable as there is no suppression of facts with the intend to evade payment of tax. Accordingly, order dismissed on the grounds of limitation.

Facts- The appellants are engaged in the manufacture of export of leather footwear uppers and export the same to various foreign countries.

During the cour

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