Extended period cannot be invoked just on returns

The CESTAT, Kolkata, by its Final Order dated 10 July 2026, allowed the appeal of Dhanbad Fuels Ltd. and quashed an excise demand relating to alleged clearance of Cenvat-availed coal. The Tribunal held that the demand was unsustainable both on merits and limitation since the Department relied entirely on statutory returns already filed by the assessee without conducting any independent investigation.