#Tax / Customs & Excise Law

CESTAT Chennai rules that the extended limitation period under Cenvat Credit Rules cannot be invoked when the department was already aware of the facts. The Rs. 39,99,079 demand was set aside as time-barred, reinforcing that suppression of facts is essential for invoking the extended period.

CESTAT Mumbai rules that penalties against co-noticees under the Central Excise Rules cannot survive once the main noticee settles duty under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The judgment reinforces that co-noticee liability is derivative, offering relief to secondary parties in tax disputes.