https://www.taxtmi.com/caselaws?id=354780 A second show cause notice on the same facts and for the same period could not be sustained by alleging suppression of facts where an earlier notice had already initiated the dispute and the department was aware of the relevant facts. Issuance by the correct jurisdictional authority did not create a fresh basis to invoke the extended period of limitation. The notice was therefore barred by limitation, and the confirmed demand and penalty were set aside in favour of the assessee. en-us Wed, 04 Oct 2017 00:00:00 +0530 Mon, 05 Feb 2018 07:06:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354780 A second show cause notice on the same facts and for the same period could not be sustained by alleging suppression of facts where an earlier notice had already initiated the dispute and the department was aware of the relevant facts. Issuance by the correct jurisdictional authority did not create a fresh basis to invoke the extended period of limitation. The notice was therefore barred by limitation, and the confirmed demand and penalty were set aside in favour of the assessee. Case-Laws Central Excise Wed, 04 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354780