https://www.taxtmi.com/caselaws?id=102587 The dominant issue was whether the extended limitation period could be invoked despite the department's knowledge and a nearly two-year delay in issuing the show cause notice. Applying Tribunal precedents holding that undue delay after obtaining information negates the allegation of suppression or misdeclaration, the Tribunal found that where details were promptly furnished and the activity was in the public domain, the subsequent belated notice was fatal to the plea of suppression; accordingly, the demand was held time-barred and the appeal was allowed with consequential relief, without examining the merits on manufacture or duty liability. en-us Thu, 20 May 1999 00:00:00 +0530 Fri, 19 Dec 2025 20:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102587 The dominant issue was whether the extended limitation period could be invoked despite the department's knowledge and a nearly two-year delay in issuing the show cause notice. Applying Tribunal precedents holding that undue delay after obtaining information negates the allegation of suppression or misdeclaration, the Tribunal found that where details were promptly furnished and the activity was in the public domain, the subsequent belated notice was fatal to the plea of suppression; accordingly, the demand was held time-barred and the appeal was allowed with consequential relief, without examining the merits on manufacture or duty liability. Case-Laws Central Excise Thu, 20 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102587