Issuance of SCN two years and four months after Inspection is inappropriate: CESTAT sets aside Excise Demand

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Kolkata set aside an excise demand against a paint manufacturer due to the inappropriate issuance of a Show Cause Notice (SCN) two years and four months after inspection. The tribunal highlighted that such a delay was unreasonable, leading to the quashing of the demand.