Extended Limitation Invalid Where Assessee Disclosed Details in Returns & Audits: CESTAT Delhi

Aglowmed Ltd. Vs Commissioner Central Goods And Service Tax (CESTAT Delhi) The appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi challenged the order dated 13.09.2021 passed by the Commissioner, Central Goods and Service Tax Commissionerate, Dehradun. The impugned order denied the benefit of central excise duty exemption under Notification No. 01/2011-CE dated 01.03.2011, as amended by Notification dated 17.03.2012, and confirmed a demand of ₹7,50,33,780 along with interest and penalty. The appellant manufactures allopathic medicines falling under Chapter 3...