Extended Period of Limitation for Excise Duty Recovery: CESTAT Confirms Demand Within Normal Limitation Period

CESTAT confirmed the demand for excise duty within the normal limitation period, even while acknowledging that the extended period of limitation for recovery was not applicable. The case likely involved allegations of excise duty evasion where the tax authorities attempted to invoke the extended limitation period, which applies in cases of fraud, collusion, or willful misstatement. While the tribunal disagreed with the applicability of the extended period, it upheld the duty demand that fell within the standard limitation period, based on the evidence of duty liability.