Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Section 3A Central Excise Act | Actual Production Records Prevail Over Delayed Statutory Documents: CESTAT Kolkata Quashes 18-Year-Old Demand
CESTAT Kolkata ruled that when statutory documents are unavailable due to passage of time, actual production records submitted by the assessee hold legal precedence. The Tribunal set aside an excise duty demand of ₹73.1 lakh, reinforcing that tax authorities cannot rely on procedural lapses caused by delay to deny consequential relief to manufacturers.