CESTAT Quashes Rs. 477 Crore Excise Demand On Pan Masala and Gutkha Citing Lack of Evidence

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CESTAT Quashes Rs. 477 Crore Excise Demand On Pan Masala and Gutkha Citing Lack of Evidence

Indirect Taxes

Published on

07/04/2026

By Mariya Paliwala

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has cast serious doubt on the foundation of a Rs. 477 crore central excise demand against Jaipur-based businessman Natwar Lal Sharda. The bench of Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) focused heavily on procedural lapses in the investigation, particularly concerning…

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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.

CESTAT Quashes Rs. 477 Crore Excise Demand On Pan Masala and Gutkha Citing Lack of Evidence

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