https://www.taxtmi.com/caselaws?id=206002 Where earlier show cause notices on the same subject-matter had already been issued and the relevant facts were within the Department's knowledge, the same facts could not later be treated as suppression to invoke the extended limitation under the proviso to Section 11A of the Central Excise Act, 1944. The court held that references in the later notices to intelligence and recorded statements did not change the position, because those material facts were already before the authorities. The extended period was therefore not available, and the impugned show cause notices were liable to be quashed. en-us Wed, 16 Mar 2011 00:00:00 +0530 Sat, 18 Aug 2012 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206002 Where earlier show cause notices on the same subject-matter had already been issued and the relevant facts were within the Department's knowledge, the same facts could not later be treated as suppression to invoke the extended limitation under the proviso to Section 11A of the Central Excise Act, 1944. The court held that references in the later notices to intelligence and recorded statements did not change the position, because those material facts were already before the authorities. The extended period was therefore not available, and the impugned show cause notices were liable to be quashed. Case-Laws Central Excise Wed, 16 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206002