CESTAT determined appellant's appeal was allowed. The Tribunal ...

Extended Limitation Period Cannot Be Invoked Without Evidence of Willful Suppression Under Central Excise Act

April 4, 2025

Case Laws Central Excise AT

CESTAT determined appellant's appeal was allowed. The Tribunal ruled the demand for central excise duty was time-barred as mere non-payment of duties cannot justify invoking extended limitation period without evidence of willful suppression or misstatement. While the appellant was correctly denied SSI exemption due to exceeding turnover limits and was liable for duty on articles of jewellery from March 2016, they were entitled to cum-duty benefit. The Tribunal held that demanding duty on exported goods was unjustified as substantive compliance was met despite procedural shortcomings. Consequently, penalties under Section 11AC(1)(c) and Rule 26 were deemed unsustainable. The proceedings were found to comply with principles of natural justice.

View Source

← Previous Next →

CESTAT determined appellant's appeal was allowed. The Tribunal ...

Extended Limitation Period Cannot Be Invoked Without Evidence of Willful Suppression Under Central Excise Act

April 4, 2025

Case Laws Central Excise AT

You may also like:

Invoking the extended period of limitation u/s 11A(1) of the Central Excise Act for recovery of unpaid duty. The key points are: The department alleged suppression of...

HC determined that invoking extended limitation period under First Proviso to Section 73(1) of Finance Act 1994 was unjustified. Following P&B Pharmaceuticals and...

Issue of invoking an extended period of limitation for service tax assessment in cases involving interpretation of legal provisions. It establishes that mere...

Extended period of limitation - the positive action with a negative intention of wilful and deliberate default is a mandatory prerequisite to conclude wilful...

Utilization of balance of Cess credit after 01.03.2015 for payment of Central Excise Duty - Though these returns were filed in May 2017, the Show Cause Notice has been...

Extended period of limitation - It is clear that even when an assessee has suppressed facts, the extended period of limitation can be invoked only when “suppression’ is...

The key points are: Appropriation of Rs. 11,00,000 deposited under protest during investigation cannot be considered as acceptance of liability. The extended period of...

Extended period of limitation - if Cenvat Credit has been allowed in respect of the same services to the other assessee’s there is no justifiable reason for denying the...

Appellant challenged levy of service tax on commission paid to foreign agents for export of goods during Sep 2013-Sep 2014 under reverse charge, denial of CENVAT credit,...

The Tribunal held that the extended period of limitation of five years under proviso to Section 73(1) of the Finance Act could not have been invoked in the present case....

Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

Extended period of limitation - In fact in the present case the assessee has been proved to be incorrect in its belief. However to invoke larger period of limitation in...

CESTAT, an Appellate Tribunal, addressed issues regarding the invocation of the extended period of limitation due to suppression of facts leading to denial of CENVAT...

Limitation – Extended period of 5 years - the proviso cannot interpreted to mean that since Revenue has knowledge of suppression, the extended period of limitation...

Demand of customs duty invoking extended period of limitation - the Tribunal noted that the appellant had provided all relevant information and documents at the time of...

Quick Updates: