CESTAT Sets Aside ₹33.78 Crore Excise Demand Against Sun Home Appliances Over Limitation

The Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) set aside a ₹33.78 crore excise duty demand raised against Sun Home Appliances Pvt. Ltd.

The Tribunal held that the Revenue Department could not sustain the demand on the ground of limitation.

It also observed that statements relied upon during the investigation could not be treated as admissible evidence since the mandatory procedure under Section 9D had not been followed.

Consequently, the Tribunal quashed the excise duty demand along with the related interest and penalties imposed on the company. The dispute concerned excise exemption benefits claimed for the company’s Uttarakhand unit.

[Sun Home Appliances Pvt Ltd. v. Additional Director General (Adjudication)]