No Extended Limitation Without Suppression: CESTAT in DG Set Re-Import Case

Sterling Generators Pvt Limited (EOU) Vs Commissioner CGST & Central Excise (CESTAT Ahmedabad)

Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench, has allowed the appeals filed by Sterling Generators Pvt Limited (a 100% Export Oriented Unit – EOU) and its authorized signatory, Shri Nagendra Singh. The Tribunal set aside the demand for Customs duty, interest, and penalties that had been confirmed by lower authorities, primarily on the grounds that the extended period of limitation for issuing the show cause notice was not applicable.

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