https://www.taxtmi.com/highlights?id=36152 Extended period of limitation - Surprisingly, the adjudicating authority has made an observation that visit of officers for routine checkup and audit does not debar the invocation of larger period if new ground comes to law, which was not revealed by the assessee to the department. However, the adjudicating authority has not substantiated as to what new ground had come to light pursuant to audit. en-us Thu, 31 Aug 2017 12:16:35 +0530 Thu, 31 Aug 2017 12:16:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=36152 Extended period of limitation - Surprisingly, the adjudicating authority has made an observation that visit of officers for routine checkup and audit does not debar the invocation of larger period if new ground comes to law, which was not revealed by the assessee to the department. However, the adjudicating authority has not substantiated as to what new ground had come to light pursuant to audit. Highlights Central Excise Thu, 31 Aug 2017 12:16:35 +0530 https://www.taxtmi.com/highlights?id=36152