Court :
CESTAT, Delhi
Brief :
The Hon'ble Customs, Excise & Services Tax Appellate Tribunal, Delhi ("CESTAT") in the matter of M/s. Delta Power Solutions India Pvt. Ltd. v. Commissioner, Customs, Central Excise & Service Tax, Commissionerate, Hapur [Final Order No. 51919/2021 dated November 03, 2021], held that mere failure to pay Excise Duty, not due to fraud or wilful misstatement is not sufficient to attract the extended period of limitation and the Central Excise Officer should have issued notice within one year from the relevant date.
Citation :
Final Order No. 51919/2021 dated November 03, 2021
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