https://www.taxtmi.com/caselaws?id=349891 A second show cause notice for the same period is not barred by limitation merely because the period overlaps if it rests on different allegations and the facts underlying the later notice are not shown to have been within the department's knowledge. Here, the first notice concerned undervaluation on clearance to consignment agents and wrongful freight abatement, while the later notice alleged non-inclusion of the actual raw material cost in assessable value. As the appellate authority had decided only limitation and not examined the merits, the limitation finding was unsustainable and the matter was remanded for fresh adjudication after hearing both sides. en-us Thu, 12 Oct 2017 00:00:00 +0530 Wed, 25 Oct 2017 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349891 A second show cause notice for the same period is not barred by limitation merely because the period overlaps if it rests on different allegations and the facts underlying the later notice are not shown to have been within the department's knowledge. Here, the first notice concerned undervaluation on clearance to consignment agents and wrongful freight abatement, while the later notice alleged non-inclusion of the actual raw material cost in assessable value. As the appellate authority had decided only limitation and not examined the merits, the limitation finding was unsustainable and the matter was remanded for fresh adjudication after hearing both sides. Case-Laws Central Excise Thu, 12 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349891