Mere Procedural Violation for complying with Condition of Notification not Suppression for Invoking Extended Period of Limitation: CESTAT [Read Order]

Mere Procedural Violation for complying with Condition of Notification not Suppression for Invoking Extended Period of Limitation, rules CESTAT
CESTAT- Custom excise and service tax appellate tribunal- service taxes in 2024 - Mere procedural violation - TAXSCAN

The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that mere procedural violation for complying with condition of the Notification is not the act of suppression for invoking extended period of limitation. The appellant is exporting their produce to various countries and to promote their sales they have…

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