Mere failure to pay Excise Duty not sufficient to attract extended Period of Limitation: CESTAT

Delta Power Solutions India Pvt. Ltd. Vs Commissioner, Customs, Central Excise & Service Tax (CESTAT Delhi)

Mere failure to pay Excise Duty, not due to Fraud or wilful misstatement is not sufficient to attract extended Period of Limitation: CESTAT

CESTAT Delhi 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.

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