https://www.taxtmi.com/caselaws?id=236012 A demand based on a show cause notice issued for an earlier period was held time-barred because the department already had knowledge of the relevant facts from an earlier audit and related proceedings involving a sister concern. On those facts, the failure to undertake timely investigation against the unit meant the notice could not be sustained within limitation. The Revenue's challenge was rejected, and the limitation objection was upheld as decisive. en-us Mon, 20 May 2013 00:00:00 +0530 Mon, 12 Aug 2013 08:52:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236012 A demand based on a show cause notice issued for an earlier period was held time-barred because the department already had knowledge of the relevant facts from an earlier audit and related proceedings involving a sister concern. On those facts, the failure to undertake timely investigation against the unit meant the notice could not be sustained within limitation. The Revenue's challenge was rejected, and the limitation objection was upheld as decisive. Case-Laws Central Excise Mon, 20 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236012