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

HomeIndirect TaxesExtended Limitation Can’t Be Invoked Where Dept. Had Prior Knowledge: CESTAT Quashes...

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

Indirect Taxes Top Stories

Published on

03/03/2026

By Mariya Paliwala

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

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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)…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

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.

Tags
Excise Duty Demand

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

Membership Required

Latest articles

Subsidiary Assets Can’t Be Treated as Corporate Debtor’s Assets Under IBC: Supreme Court

Reliance Trust, ISKCON, Hinduja Hospital & Breach Candy Move ITAT Against S. 12AB Cancellation Over ‘Commercial Activity’ Allegations

ITAT Deletes Global Income Addition After Holding No Basis for POEM in India Despite CIT(A)’s Own Findings

Income Tax Prosecution Quashed: Madras HC Holds Complaint Without Jurisdiction & Prior Assessment Is Abuse of Process

More like this

Subsidiary Assets Can’t Be Treated as Corporate Debtor’s Assets Under IBC: Supreme Court

Reliance Trust, ISKCON, Hinduja Hospital & Breach Candy Move ITAT Against S. 12AB Cancellation Over ‘Commercial Activity’ Allegations

ITAT Deletes Global Income Addition After Holding No Basis for POEM in India Despite CIT(A)’s Own Findings

About us

Company

Categories