https://www.taxtmi.com/highlights?id=93870 CESTAT partly allowed the appeal. The tribunal affirmed that Rs.3,73,977 was correctly excluded from assessment under Rule 6(1) of the Central Excise Rules, but upheld a tax demand of Rs.10,75,681 for the post-POTR period and confirmed an additional service-tax liability of Rs.14,84,423 for lack of verifiable CENVAT reversal, all recoverable with interest. Invocation of the extended period was rejected for lack of willful suppression; the demand falls within the normal limitation period. Penalties under ss.77 and 78, FA 1994, were set aside on merits; consequently no waiver under s.80 was necessary. The appeal was therefore partly allowed. en-us Tue, 04 Nov 2025 08:03:32 +0530 Tue, 04 Nov 2025 08:03:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93870 CESTAT partly allowed the appeal. The tribunal affirmed that Rs.3,73,977 was correctly excluded from assessment under Rule 6(1) of the Central Excise Rules, but upheld a tax demand of Rs.10,75,681 for the post-POTR period and confirmed an additional service-tax liability of Rs.14,84,423 for lack of verifiable CENVAT reversal, all recoverable with interest. Invocation of the extended period was rejected for lack of willful suppression; the demand falls within the normal limitation period. Penalties under ss.77 and 78, FA 1994, were set aside on merits; consequently no waiver under s.80 was necessary. The appeal was therefore partly allowed. Highlights Service Tax Tue, 04 Nov 2025 08:03:32 +0530 https://www.taxtmi.com/highlights?id=93870