https://www.taxtmi.com/caselaws?id=117978 Extended limitation could not be invoked for a departmental demand arising from an alleged short levy due to reclassification of Polyester Texturised Yarn, because the assessee had timely filed the classification list and RT-12 returns and the department was already aware of the relevant budget changes. In the absence of allegations supporting invocation of the extended period, the demand was held to be time-barred and the lower authority's order was upheld. The departmental challenge therefore failed on limitation, and the demand remained undisturbed. en-us Thu, 09 Mar 2006 00:00:00 +0530 Wed, 27 Jun 2012 16:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117978 Extended limitation could not be invoked for a departmental demand arising from an alleged short levy due to reclassification of Polyester Texturised Yarn, because the assessee had timely filed the classification list and RT-12 returns and the department was already aware of the relevant budget changes. In the absence of allegations supporting invocation of the extended period, the demand was held to be time-barred and the lower authority's order was upheld. The departmental challenge therefore failed on limitation, and the demand remained undisturbed. Case-Laws Central Excise Thu, 09 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117978