AdvertisementSantel Communications Pvt. Ltd. Vs Customs, Excise And Service Tax Appellate Tribunal (Madras High Court) The Madras High Court considered Civil Miscellaneous Appeals filed by a company engaged in importing telephone instruments and parts, its Director, and its Financial Advisor against a common order of the CESTAT, Chennai, which had affirmed the Original Authority’s order. Before the High Court, the appellants restricted their challenge to the invocation of the extended period under the proviso to Section 11A(1) of the Central Excise Act, 1944, and the penalties imposed on the Director...