Extended limitation period cannot be invoked again on already known facts; the demand was held time-barred.

Extended period of limitation cannot be invoked again where an earlier show cause notice on substantially similar allegations had already been issued after investigation and the facts were already known to the department. On the same factual foundation, a later demand was treated as time-barred, as repeated reliance on the extended period was impermissible on disclosed or previously known facts. The demand was therefore barred by limitation and the appeal succeeded.

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Issues: Whether the demand could be sustained when it was raised by invoking the extended period of limitation on substantially similar facts already known to the department.

Analysis: The Tribunal held that where an earlier show cause notice had already been issued on similar allegations after investigation, a later notice on the same factual foundation could not again invoke the extended period. Relying on the settled principle that repeated invocation of the extended period is impermissible on disclosed or already known facts, the Tribunal concluded that the demand was time-barred.

Conclusion: The demand was barred by limitation and the appeal succeeded.

Ratio Decidendi: The extended period of limitation cannot be invoked again on the same or substantially similar facts already within the department's knowledge; such a demand is time-barred.

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