https://www.taxtmi.com/caselaws?id=369576 Differential duty demand was treated as time-barred because the original show cause notice did not invoke the extended limitation period, and the allegation of suppression was added only by corrigendum. The Commissioner (Appeals) accepted that the dispute was already within departmental knowledge and that suppression could not be fastened on the assessee. The Tribunal found no basis to disturb that finding and, because limitation barred the demand, it did not examine the merits of the duty demand. en-us Wed, 24 Oct 2018 00:00:00 +0530 Wed, 31 Oct 2018 10:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369576 Differential duty demand was treated as time-barred because the original show cause notice did not invoke the extended limitation period, and the allegation of suppression was added only by corrigendum. The Commissioner (Appeals) accepted that the dispute was already within departmental knowledge and that suppression could not be fastened on the assessee. The Tribunal found no basis to disturb that finding and, because limitation barred the demand, it did not examine the merits of the duty demand. Case-Laws Central Excise Wed, 24 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369576