https://www.taxtmi.com/caselaws?id=355362 Extended limitation could not be invoked where the assessee had already filed the required declaration and the activity was within Revenue's knowledge. The show-cause notice was issued beyond the normal period by relying on the extended period, but the prior declaration and departmental awareness removed any basis for alleging suppression or similar grounds. On those facts, the demand was held barred by limitation. en-us Thu, 09 Nov 2017 00:00:00 +0530 Wed, 14 Feb 2018 09:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355362 Extended limitation could not be invoked where the assessee had already filed the required declaration and the activity was within Revenue's knowledge. The show-cause notice was issued beyond the normal period by relying on the extended period, but the prior declaration and departmental awareness removed any basis for alleging suppression or similar grounds. On those facts, the demand was held barred by limitation. Case-Laws Central Excise Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355362