https://www.taxtmi.com/caselaws?id=93968 The extended period of limitation under the Central Excise Act could not be invoked where the duty demand for the same period and on substantially the same basis had already been covered by earlier show cause notices. Because the department had already issued and adjudicated notices raising the same grievance about use of cut-tobacco and the benefit under Notification No. 356/86-C.E., the relevant facts were within departmental knowledge. In the absence of suppression or misdeclaration, the proviso to Section 11A(1) was unavailable, and the demand was treated as time-barred. en-us Wed, 09 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 11:31:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93968 The extended period of limitation under the Central Excise Act could not be invoked where the duty demand for the same period and on substantially the same basis had already been covered by earlier show cause notices. Because the department had already issued and adjudicated notices raising the same grievance about use of cut-tobacco and the benefit under Notification No. 356/86-C.E., the relevant facts were within departmental knowledge. In the absence of suppression or misdeclaration, the proviso to Section 11A(1) was unavailable, and the demand was treated as time-barred. Case-Laws Central Excise Wed, 09 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93968