https://www.taxtmi.com/caselaws?id=373 The demand was held time-barred because the show cause notice was issued nearly three years after the department had already visited the factory, seized records and recorded statements. The extended period was not justified on these facts, as the assessee was expected to disclose the material relating to denial of SSI exemption where goods were cleared under another person's brand name. Earlier cited cases were distinguished because they involved different factual settings, including prior declarations and departmental knowledge of the material facts. Limitation therefore operated in favour of the assessee. en-us Mon, 14 Nov 2005 00:00:00 +0530 Mon, 17 Jul 2017 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373 The demand was held time-barred because the show cause notice was issued nearly three years after the department had already visited the factory, seized records and recorded statements. The extended period was not justified on these facts, as the assessee was expected to disclose the material relating to denial of SSI exemption where goods were cleared under another person's brand name. Earlier cited cases were distinguished because they involved different factual settings, including prior declarations and departmental knowledge of the material facts. Limitation therefore operated in favour of the assessee. Case-Laws Central Excise Mon, 14 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373