https://www.taxtmi.com/caselaws?id=106314 A second show cause notice under the Central Excise Act could not invoke the extended period of limitation where an earlier notice on the same facts had already been issued without alleging suppression, fraud, misstatement or intent to evade duty, and no fresh material or further investigation emerged. In that situation, the later notice could not retrospectively add allegations to overcome limitation. The notice was therefore time-barred and unsustainable, and the consequential duty demand and penalties did not survive. en-us Mon, 13 May 2002 00:00:00 +0530 Tue, 13 Mar 2012 16:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106314 A second show cause notice under the Central Excise Act could not invoke the extended period of limitation where an earlier notice on the same facts had already been issued without alleging suppression, fraud, misstatement or intent to evade duty, and no fresh material or further investigation emerged. In that situation, the later notice could not retrospectively add allegations to overcome limitation. The notice was therefore time-barred and unsustainable, and the consequential duty demand and penalties did not survive. Case-Laws Central Excise Mon, 13 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106314