https://www.taxtmi.com/forum/issue?id=3428 Limitation for issuance of a demand cum show-cause notice runs from filing of the return or date of non-payment/short-payment; a longer limitation period applies where non-payment stems from fraud or suppression. The extended period is available irrespective of the department's date of knowledge, but applies only to clearances made prior to the date the department became aware of the suppression. en-us Thu, 22 Sep 2011 12:01:50 +0530 Thu, 23 Jan 2025 15:58:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3428 Limitation for issuance of a demand cum show-cause notice runs from filing of the return or date of non-payment/short-payment; a longer limitation period applies where non-payment stems from fraud or suppression. The extended period is available irrespective of the department's date of knowledge, but applies only to clearances made prior to the date the department became aware of the suppression. Discussion-Forum Central Excise Thu, 22 Sep 2011 12:01:50 +0530 https://www.taxtmi.com/forum/issue?id=3428