https://www.taxtmi.com/caselaws?id=445209 CESTAT New Delhi upheld best judgment assessment conducted suo moto by Central Excise officers without assessee's request. The tribunal determined relevant date for limitation under section 73 cannot be modified by subsequent return filing after due date. Normal limitation period was 18 months until May 2016, then increased to 30 months with retrospective effect on live cases. Extended limitation period was rejected as department failed to establish grounds, relying on assessee's own records that should have been scrutinized during regular audit. Penalty under section 78 was set aside due to normal limitation period application, while penalty under section 77(1)(c) was upheld with no upper limit beyond Rs. 10,000 minimum. Appeal partially allowed. en-us Mon, 30 Oct 2023 00:00:00 +0530 Tue, 17 Mar 2026 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445209 CESTAT New Delhi upheld best judgment assessment conducted suo moto by Central Excise officers without assessee's request. The tribunal determined relevant date for limitation under section 73 cannot be modified by subsequent return filing after due date. Normal limitation period was 18 months until May 2016, then increased to 30 months with retrospective effect on live cases. Extended limitation period was rejected as department failed to establish grounds, relying on assessee's own records that should have been scrutinized during regular audit. Penalty under section 78 was set aside due to normal limitation period application, while penalty under section 77(1)(c) was upheld with no upper limit beyond Rs. 10,000 minimum. Appeal partially allowed. Case-Laws Service Tax Mon, 30 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445209