LIMITATION PERIOD IS NOT APPLICABLE ON PERSONAL LEDGER ACCOUNT: CESTAT The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the limitation period is not applicable on personal ledger accounts (PLA). The bench of Ramesh Nair (Judicial Member) has observed that in the case of PLA balance, it is not deposited as a duty but it is deposited as an advance towards the duty. The PLA amount takes the colour of excise duty only when it is utilised for payment of duty on clearance of excisable goods. The unspent balance of the PLA is only an advance, not a duty. Therefore, Section 11B is not applicable. Reddy & amp; Reddy is renowned for its experience in litigation. We have successfully represented our clients in civil, commercial and criminal litigation proceedings before the relevant Indian courts.