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    <title>2018 (8) TMI 1442 - CESTAT HYDERABAD</title>
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    <description>Where the same manufacturing activity had already been within departmental knowledge and earlier adjudicated, the extended limitation period could not be invoked again on the basis of suppression. The duty demand was therefore confined to the normal six-month period preceding the show cause notice. The document also notes that, in a pure classification dispute concerning fabricated trusses, penalty was not sustainable once the extended demand failed, and the penalty was set aside while the normal-period duty demand remained confirmed.</description>
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      <description>Where the same manufacturing activity had already been within departmental knowledge and earlier adjudicated, the extended limitation period could not be invoked again on the basis of suppression. The duty demand was therefore confined to the normal six-month period preceding the show cause notice. The document also notes that, in a pure classification dispute concerning fabricated trusses, penalty was not sustainable once the extended demand failed, and the penalty was set aside while the normal-period duty demand remained confirmed.</description>
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