https://www.taxtmi.com/caselaws?id=347687 Extended limitation could not be invoked where the disputed CENVAT credit on outward transportation of waste had already been examined in an earlier audit and no objection was raised. A later audit objection, without other statutory grounds, was insufficient to sustain a show cause notice or demand beyond the normal period. The demand was therefore held time-barred, and the reasoning was treated as consistent with precedent that a second audit objection does not, by itself, justify extended limitation after prior scrutiny of the same credit availment. en-us Wed, 09 Aug 2017 00:00:00 +0530 Sat, 09 Sep 2017 08:33:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347687 Extended limitation could not be invoked where the disputed CENVAT credit on outward transportation of waste had already been examined in an earlier audit and no objection was raised. A later audit objection, without other statutory grounds, was insufficient to sustain a show cause notice or demand beyond the normal period. The demand was therefore held time-barred, and the reasoning was treated as consistent with precedent that a second audit objection does not, by itself, justify extended limitation after prior scrutiny of the same credit availment. Case-Laws Central Excise Wed, 09 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347687