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

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) 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. The appellant, M/s. Delta Power Solutions India Pvt. Ltd. is a manufacturer of Power Rectifier systems, UPS systems, […]
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