https://www.taxtmi.com/caselaws?id=215104 Extended limitation could not be invoked again for earlier notices on the same dispute because the Department was already aware of the issue, so the time-barred demand was set aside. For the later period, the demand was within normal limitation and was sustained. On merits, CENVAT credit attributable to furnace oil used to generate steam cleared to a sister concern was held reversible with interest for the periods within limitation. Penalty was deleted because the assessee had acted under a bona fide belief until the issue was finally settled against it. en-us Mon, 04 Jun 2012 00:00:00 +0530 Tue, 24 Feb 2015 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215104 Extended limitation could not be invoked again for earlier notices on the same dispute because the Department was already aware of the issue, so the time-barred demand was set aside. For the later period, the demand was within normal limitation and was sustained. On merits, CENVAT credit attributable to furnace oil used to generate steam cleared to a sister concern was held reversible with interest for the periods within limitation. Penalty was deleted because the assessee had acted under a bona fide belief until the issue was finally settled against it. Case-Laws Central Excise Mon, 04 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215104