Revenue cannot take different Stand at different Point of Time and Impose Additional Duty Arbitrarily: Madras High Court [Read Judgment]

The Madras High Court held that the Customs, Excise, Service Taxes Appellate Tribunal (CESTAT) has rightly granted relief to Assessee and has not allowed an extended period of limitation to the Adjudicating Authority observing that additional duty cannot be imposed on the assessee without establishing the suppression of facts. The bench further observed that the […]

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