Extended Period for Invoking Section 11A of Central Excise Act Not Applicable Without Evidence of Wilful Suppression of Facts, Fraud, Collusion or Wilful Default: CESTAT [Read Order]

By Devanand T R - On September 7, 2023 8:00 pm - 2 mins read

Extended Period - Invoking - Central Excise Act - Evidence - Wilful Suppression - Wilful Suppression of Facts - Fraud - Collusion or Wilful Default - CESTAT - taxscan

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chandigarh bench has held that the extended period for invoking Section 11A of the Central Excise Act, 1944 cannot be applied without concrete evidence of wilful suppression of facts, fraud, collusion or wilful default. The decision came in response to an appeal filed by the revenue,…

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