Extended period of limitation not invokable in absence of Malafide Intention to Evade duty under Excise Act: CESTAT [Read Order]

The CESTAT held that an extended period of limitation cannot be invoked when there is no malafide intention to evade duty
By Yogitha S. Yogesh - On February 14, 2024 7:02 pm - 2 mins read
CESTAT Allahabad - CESTAT - Excise Act Limitation Period - CESTAT Rulings on Duty Evasion - Extended Limitation Period Excise Act - Taxscan

The Allahabad bench of the Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) held that an extended period of limitation was not invokable in the absence of malafide intention to evade duty under the Excise Act, 1944. Shri Abhinav Kalra, Chartered Accountant appeared for the Appellant and Shri Sandeep Pandey, Authorized Representative appeared…

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