Tag: Section 11A Central Excise Act

CESTAT Delhi: Extended Limitation Not Invocable Without Proof of Intent to Evade Duty

Team Law Notify Commissions, Forums & Tribunals January 28, 2026

January 28, 2026 : The Delhi Bench of the Customs Excise and Service Tax Appellate Tribunal has dismissed two appeals filed by the Revenue, holding that the extended period of limitation under Section 11A(4) of the Central Excise Act, 1944 Read more…

CESTAT Mumbai: Section 11A Proceedings Maintainable Only Against Person Liable to Pay Duty; Demands Against Non-Proprietors Set Aside

Team Law Notify Commissions, Forums & Tribunals December 5, 2025

CESTAT _ Customs, Excise and Service Tax Appellate Tribunal _ LawNotify

December 4, 2025 : The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has reiterated that recovery proceedings under Section 11A of the Central Excise Act, 1944 can be initiated only against the person chargeable with Read more…