ST : Every shortcoming noticed during Audit cannot be held as due to mala fide i

ST : Every shortcoming noticed during Audit cannot be held as due to mala fide intention on part of assessee so as to invoke extended period of limitation and levy penalty




[2013] 32 taxmann.com 268 (Kolkata - CESTAT)

CESTAT, KOLKATA BENCH

Landis + Gyr Ltd.

v.

Commissioner of Central Excise*