SCN Served After Limitation Period Invalid; CESTAT Quashes Excise Demand Against Gutka Manufacturer

HomeIndirect TaxesSCN Served After Limitation Period Invalid; CESTAT Quashes Excise Demand Against Gutka...

SCN Served After Limitation Period Invalid; CESTAT Quashes Excise Demand Against Gutka Manufacturer

Indirect Taxes Top Stories

Published on

05/02/2026

By Mariya Paliwala

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside an excise duty demand against a gutka manufacturer after holding that the show cause notice (SCN) was not properly served within the statutory limitation period, rendering the proceedings unsustainable. The bench of Justice Dilip Gupta (President) and P.V. Subba Rao (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 Demand

SCN Served After Limitation Period Invalid; CESTAT Quashes Excise Demand Against Gutka Manufacturer

Membership Required

Latest articles

No Service Tax On Payments Made To Protection And Indemnity Club For Mutual Insurance Cover: CESTAT

Service Tax Demand on Commission Paid to Foreign Ship Brokers Quashed Citing Defective SCN: CESTAT

Appellate Authority Can’t Direct Re-Examination of Refund Limitation When Timeliness Was Never Disputed by Dept.: CESTAT

Manufacturing Costs Of Other Items, Administrative Overheads Can’t Be Included In Production Cost For Valuation Of Goods Transferred To Sister Units: CESTAT

More like this

No Service Tax On Payments Made To Protection And Indemnity Club For Mutual Insurance Cover: CESTAT

Service Tax Demand on Commission Paid to Foreign Ship Brokers Quashed Citing Defective SCN: CESTAT

Appellate Authority Can’t Direct Re-Examination of Refund Limitation When Timeliness Was Never Disputed by Dept.: CESTAT

About us

Company

Categories