Procedural Violation, Not Suppression, for Invoking Extended Limitation: CESTAT

LG Electronics India Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Allahabad) The case of LG Electronics India Pvt. Ltd. vs. Commissioner of Central Excise involves an appeal against an order passed by the Commissioner (Appeals), Customs, Central Excise & Service Tax, Noida. The order upheld the demand for service tax, recovery of the confirmed demand along with interest, and imposition of penalties under various sections of the Finance Act, 1994. LG Electronics India Pvt. Ltd. (“the appellant”) is registered as a manufacturer of consumer electronic goods and also as a se...