https://www.taxtmi.com/caselaws?id=124081 A show cause notice issued after officers had already visited the premises and completed the investigation was held to be barred by limitation. The demand was based on documents and statements recovered during that visit, and no further investigation was shown thereafter. On that footing, the Tribunal followed its earlier view that a notice issued beyond the permissible period, once the material facts were already gathered, cannot be sustained. The notice was therefore time-barred and the demand could not be upheld. en-us Wed, 14 Nov 2007 00:00:00 +0530 Tue, 25 Sep 2012 13:13:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124081 A show cause notice issued after officers had already visited the premises and completed the investigation was held to be barred by limitation. The demand was based on documents and statements recovered during that visit, and no further investigation was shown thereafter. On that footing, the Tribunal followed its earlier view that a notice issued beyond the permissible period, once the material facts were already gathered, cannot be sustained. The notice was therefore time-barred and the demand could not be upheld. Case-Laws Central Excise Wed, 14 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124081