https://www.taxtmi.com/caselaws?id=184553 A show cause notice issued in 1995 was held time-barred because the demand was founded on statutory records, including AR 3A, already filed by the assessee during the relevant period. Those documents disclosed the discrepancy between the quantity despatched and the quantity re-warehoused, so the department was required to act within the normal limitation period. As the facts were already available from filed records, invocation of suppression to extend limitation under section 11A was not justified, and the demand was barred by limitation. en-us Tue, 24 Sep 2002 00:00:00 +0530 Tue, 12 Jul 2016 15:37:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184553 A show cause notice issued in 1995 was held time-barred because the demand was founded on statutory records, including AR 3A, already filed by the assessee during the relevant period. Those documents disclosed the discrepancy between the quantity despatched and the quantity re-warehoused, so the department was required to act within the normal limitation period. As the facts were already available from filed records, invocation of suppression to extend limitation under section 11A was not justified, and the demand was barred by limitation. Case-Laws Central Excise Tue, 24 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184553