Wrong Claim of Excise Exemption Notification not Ground for Invoking Extended Period of Limitation: CESTAT [Read Order]

CESTAT rules Wrong Claim of Excise Exemption Notification not Ground for Invoking Extended Period of Limitation

By Kalyani B. Nair - On December 6, 2023 9:30 pm - 2 mins read

Wrong Claim of Excise Exemption Notification - Extended Period of Limitation - CESTAT - Claim - Period - Excise Exemption - taxscan

The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the wrong claim of excise exemption notification not ground for invoking the extended period of limitation. The appellant, M/s. Omega Biotech Ltd, is engaged in manufacturing of pharmaceutical products and was availing area based exemption from payment of central…

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