https://www.taxtmi.com/caselaws?id=347856 Where the department was already aware of the material facts from an earlier investigation and notice against the supplier, a later show cause notice to deny Cenvat credit and demand duty could not validly invoke the extended period of limitation. The notice was issued beyond time on facts already known to the department, so the extended limitation was not sustainable. The show cause notice was therefore barred by limitation and not maintainable under central excise law. en-us Mon, 28 Aug 2017 00:00:00 +0530 Wed, 13 Sep 2017 07:53:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347856 Where the department was already aware of the material facts from an earlier investigation and notice against the supplier, a later show cause notice to deny Cenvat credit and demand duty could not validly invoke the extended period of limitation. The notice was issued beyond time on facts already known to the department, so the extended limitation was not sustainable. The show cause notice was therefore barred by limitation and not maintainable under central excise law. Case-Laws Central Excise Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347856