Tag Archives: section 11A

In case of fraud also recovery can not be made beyond 5 years of relevant date under section 11A

Period April, 2002 to January, 2003 Facts of the Case :- On ground of fraudulent procurement of inputs under bond without payment of duty claiming an Exemption Notification, Department issued notice dated 27-11-2009 . Issue :- Assessee argued that notice was time-barred, being beyond 5 years from relevant date  Tribunal held that department came to… Read More »