https://www.taxtmi.com/caselaws?id=120492 Where all material facts were already known to the department and the assessee had taken central excise registration, the extended period of limitation could not be invoked in the absence of suppression of facts. The show cause notice was issued after inordinate departmental delay, and mere lapse of time by the department did not justify use of the longer limitation period. On that basis, the demand and penalty were held time-barred and were set aside, with the order in favour of the assessee sustained. en-us Mon, 04 Dec 2006 00:00:00 +0530 Fri, 20 Jul 2012 13:15:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120492 Where all material facts were already known to the department and the assessee had taken central excise registration, the extended period of limitation could not be invoked in the absence of suppression of facts. The show cause notice was issued after inordinate departmental delay, and mere lapse of time by the department did not justify use of the longer limitation period. On that basis, the demand and penalty were held time-barred and were set aside, with the order in favour of the assessee sustained. Case-Laws Central Excise Mon, 04 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120492