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Excise Dept. Can’t Demand Statutory Records Like RT-12 Returns, Challans For Duty Payments After 2 Decades: CESTAT

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench, has set aside a central excise duty demand of ₹68.10 lakh holding that the adjudicating authority could not insist on production of statutory records like RT-12 returns and challans for duty payments after nearly two decades, particularly when the relevant information was already available…

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Mariya Paliwala
Mariya Paliwalahttps://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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