https://www.taxtmi.com/caselaws?id=334132 Prior issuance of a show cause notice on the same issue meant no suppression could be attributed to the assessee, so the extended period of limitation was unavailable and the demand was time-barred. On the treatment of dolochar arising in sponge iron manufacture, the later binding view followed after reversal of the earlier Larger Bench position, so Rule 6(3) of the Central Excise Rules was not applied against the assessee on the facts. As both issues were resolved in favour of the assessee, no interference with the appellate order was warranted. en-us Mon, 05 Sep 2016 00:00:00 +0530 Thu, 29 Dec 2016 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334132 Prior issuance of a show cause notice on the same issue meant no suppression could be attributed to the assessee, so the extended period of limitation was unavailable and the demand was time-barred. On the treatment of dolochar arising in sponge iron manufacture, the later binding view followed after reversal of the earlier Larger Bench position, so Rule 6(3) of the Central Excise Rules was not applied against the assessee on the facts. As both issues were resolved in favour of the assessee, no interference with the appellate order was warranted. Case-Laws Central Excise Mon, 05 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334132