CESTAT sets aside Time-Barred Excise Duty Demand Over Delayed SCN Issuance [Read Order]

The tribunal held that the extended time limit under Section 11A of the Central Excise Act, 1944, was incorrectly applied, as no fraud, willful misstatement, or suppression of facts was proven
By Sneha Sukumaran Mullakkal - On March 19, 2025 1:20 pm - 2 mins read
CESTAT - Time-Barred - Excise Duty Demand - Excise Duty - Delayed SCN Issuance - SCN Issuance - SCN - taxscan

The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal(CESTAT) sets aside an excise duty demand, holding it time-barred due to delayed issuance of the Show Cause Notice (SCN). Jeppiaar Furnace and Steels P. Ltd, appellant-assessee, received a Show Cause Notice (SCN) on April 16, 2014, after the Revenue found a discrepancy of Rs….

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