Retraction after a period of 3 Years and 9 Months cannot be Allowed: Calcutta HC upholds Order of Excise Commissioner [Read Order]

The court held that a plea of retraction made after three years and nine months after the statement was recorded, on the grounds of an appeal filed within the year 2018, cannot in any manner dilute the veracity of the voluntary statement recorded on March 11, 2014
Calcutta High Court - Excise Commissioner of Appeals - Excise - Retraction - taxscan

The Calcutta High Court has held that the retractions after a period of 3 years and 9 months cannot be allowed and upheld the order of the Excise Commissioner of Appeals. M/S. Anurag Steel Enterprise ,the appellant assessee was involved in the clandestine removal of several metric tons of wire rods manufactured by SPRML during…

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