https://www.taxtmi.com/caselaws?id=234067 An unchallenged prior determination on small-scale industry exemption attained finality and could not be reopened in later proceedings; the benefit was therefore confined to the date earlier fixed by that order. The excise demand was also held to fall within the extended limitation period under the proviso to Section 11A(1), because the adjudicated demand related only to the period covered by the show cause notice. The procedural objection based on alleged want of specific notice and hearing was not accepted, as the record did not disclose any adjudicatory illegality. The reference was answered in favour of the Department. en-us Mon, 06 Feb 2012 00:00:00 +0530 Fri, 31 Mar 2017 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234067 An unchallenged prior determination on small-scale industry exemption attained finality and could not be reopened in later proceedings; the benefit was therefore confined to the date earlier fixed by that order. The excise demand was also held to fall within the extended limitation period under the proviso to Section 11A(1), because the adjudicated demand related only to the period covered by the show cause notice. The procedural objection based on alleged want of specific notice and hearing was not accepted, as the record did not disclose any adjudicatory illegality. The reference was answered in favour of the Department. Case-Laws Central Excise Mon, 06 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234067