https://www.taxtmi.com/caselaws?id=251451 Limitation remained unsettled because a departmental communication dated 6-8-2004, said to show prior knowledge of the transaction and duty payment, had not been considered. The Tribunal had relied on monthly returns, but without dealing with that material it could not properly determine whether the show cause notice was within the normal period or whether the extended period of limitation applied. The High Court therefore set aside the Tribunal's order and remitted the matter for fresh consideration of limitation after hearing both sides and taking the communication on record. en-us Wed, 06 Nov 2013 00:00:00 +0530 Mon, 15 Sep 2014 08:45:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251451 Limitation remained unsettled because a departmental communication dated 6-8-2004, said to show prior knowledge of the transaction and duty payment, had not been considered. The Tribunal had relied on monthly returns, but without dealing with that material it could not properly determine whether the show cause notice was within the normal period or whether the extended period of limitation applied. The High Court therefore set aside the Tribunal's order and remitted the matter for fresh consideration of limitation after hearing both sides and taking the communication on record. Case-Laws Central Excise Wed, 06 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251451