Considering there was no suppression of facts to invoke the extended period of limitation, the CESTAT rules the demand time-barred
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that the excise demand was time-barred, citing the department’s delay in issuing the Show Cause Notice despite having prior information of the appellant’s Central Value Added Tax (CENVAT) credit reversal. Hindustan National Glass & Industries Limited, the appellant made…
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