https://www.taxtmi.com/caselaws?id=85107 Extended limitation could not be invoked where the Department already knew of the assessee's availment of set-off and had initiated proceedings on the same subject, so the demand was time-barred. Activated Carbon was also treated as eligible for the benefit of Notification No. 201/79 for use in manufacture, as the issue was covered by binding precedent and Tribunal decisions relied on in the order, so the demand failed on merits as well. The order of demand was set aside in full. en-us Wed, 27 Mar 1996 00:00:00 +0530 Tue, 02 Aug 2011 17:36:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85107 Extended limitation could not be invoked where the Department already knew of the assessee's availment of set-off and had initiated proceedings on the same subject, so the demand was time-barred. Activated Carbon was also treated as eligible for the benefit of Notification No. 201/79 for use in manufacture, as the issue was covered by binding precedent and Tribunal decisions relied on in the order, so the demand failed on merits as well. The order of demand was set aside in full. Case-Laws Central Excise Wed, 27 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85107