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Case Law Details

Case Name : Kopertek Metals Pvt Ltd Vs Commissioner of CGST (West) (CESTAT Delhi)
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Kopertek Metals Pvt Ltd Vs Commissioner of CGST (West) (CESTAT Delhi)

In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi, in the case of Kopertek Metals Pvt Ltd vs Commissioner of CGST (West), set aside orders issued beyond the statutory adjudication timeline of one year from the issuance of the show cause notice (SCN). The judgment, delivered on November 25, 2024, reiterated the necessity of adhering to statutory time limits under Section 11A(11) of the Central Excise Act.

Case Background

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