Limitation Period Extension Inapplicable for Revenue Neutral Demands if No Suppression of Facts

Emerson Process Management I Pvt. Ltd Vs. C.C.E. & S.T. (CESTAT Ahmedabad)

In the case of M/s. Emerson Process Management (I) Pvt. Ltd. vs. C.C.E. & S.T. (CESTAT Ahmedabad), the Central Excise and Service Tax Appellate Tribunal (CESTAT) Ahmedabad considered various arguments put forth by both the appellant and the revenue department. Here’s a summary of the key points and the tribunal’s decision:

Background and Issue: The appellant, engaged in the manuf

Please become a Premium member. If you are already a Premium member, login here to access the full content.