Mere delay in verification isn’t enough to allege fact suppression under Section 11A

Commissioner of Central Excise Vs C.S. Zircon Private Limited (CESTAT Chandigarh)

Introduction

In a landmark decision, the CESTAT (Customs, Excise, and Service Tax Appellate Tribunal) of Chandigarh delivered an order in the case of the Commissioner of Central Excise vs C.S. Zircon Private Limited. The case revolved around the extended invocation of Section 11A of the Central Excise Act, and whether it could be applicable without evidence of suppression of facts, fraud, or

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