https://www.taxtmi.com/caselaws?id=94655 The article addresses limitation in recovery of Modvat credit and the scope of the extended period. It states that where the department was already aware of the alleged wrong availment through an earlier show cause notice, a later demand for an earlier period could not be sustained by invoking the extended limitation period. Reliance is noted on Tribunal decisions supporting the principle that prior departmental knowledge and an already raised normal-period demand defeat a subsequent time-barred demand for the same issue. The stated conclusion is that the recovery demand was barred by limitation and the extended period was not available. en-us Mon, 22 Nov 1999 00:00:00 +0530 Fri, 02 Dec 2011 17:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94655 The article addresses limitation in recovery of Modvat credit and the scope of the extended period. It states that where the department was already aware of the alleged wrong availment through an earlier show cause notice, a later demand for an earlier period could not be sustained by invoking the extended limitation period. Reliance is noted on Tribunal decisions supporting the principle that prior departmental knowledge and an already raised normal-period demand defeat a subsequent time-barred demand for the same issue. The stated conclusion is that the recovery demand was barred by limitation and the extended period was not available. Case-Laws Central Excise Mon, 22 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94655