Extended Limitation Can’t Be Invoked Where Dept. Had Prior Knowledge: CESTAT Quashes Excise Duty Demand

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Extended Limitation Can’t Be Invoked Where Dept. Had Prior Knowledge: CESTAT Quashes Excise Duty Demand

Indirect Taxes

Published on

03/03/2026

By Mariya Paliwala

Extended Limitation Can’t Be Invoked Where Dept. Had Prior Knowledge: CESTAT Quashes Excise Duty Demand

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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata Bench, has set aside an excise duty demand of nearly ₹50 lakh holding that the extended period of limitation was wrongly invoked as the department was already aware of the transactions in question. The bench of Ashok Jindal (Member Judicial) and K. Anpazhakan (Member Technical)…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Excise Duty Demand

Extended Limitation Can’t Be Invoked Where Dept. Had Prior Knowledge: CESTAT Quashes Excise Duty Demand

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