2026-VIL-1333-CESTAT-CHE-CE
  1. Home
  2. 2026-VIL-1333-CESTAT-CHE-CE

CENTRAL EXCISE CESTAT Cases

Central Excise – Invocation of extended period of limitation where Department had contemporaneous knowledge of facts – Appellant suffered loss of finished goods, inputs, and capital goods due to industrial violence and fire in factory - The appellant provided complete documentation including daily stock account, finished goods statements, and inventory details which were physically verified by Department - Department issued first SCN dated 08.02.2013 based on this material demanding duty on finished goods lost; thereafter, in February 2017, more than three years later, Department issued another SCN invoking extended period of limitation to recover CENVAT credit allegedly available on lost inputs and capital goods – Whether extended period of limitation can be invoked when Department had complete and contemporaneous knowledge of facts and had already issued proceedings based on those very facts – HELD – When Department had complete knowledge of occurrence of fire, destruction of finished goods, inputs and capital goods, and loss of records, and had issued first show cause notice based on such knowledge, Department could not thereafter invoke extended period of limitation by issuing a second notice for the same incident - The facts regarding destruction were fully within Department's knowledge and acted upon by it contemporaneously. Once demand is found to be barred by limitation, proceedings should be disposed on that ground alone and merits should not be examined – The demand for CENVAT credit recovery is wholly unsustainable. When entire demand is set aside as time-barred, consequential demands of interest and penalty also become untenable – The appeal is allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTAT Filing: Closing Resolutions...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?