https://www.taxtmi.com/caselaws?id=378488 The extended period could not be invoked where the notification on associated enterprises was issued after the relevant show cause period and was not expressly retrospective, so it could not support the earlier demand. The Tribunal also found that commission-payment facts were already within the department's knowledge, making the notice time-barred. The High Court found no illegality or perversity in those findings and declined interference, holding that no substantial question of law arose. en-us Wed, 06 Mar 2019 00:00:00 +0530 Wed, 17 Apr 2019 14:19:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378488 The extended period could not be invoked where the notification on associated enterprises was issued after the relevant show cause period and was not expressly retrospective, so it could not support the earlier demand. The Tribunal also found that commission-payment facts were already within the department's knowledge, making the notice time-barred. The High Court found no illegality or perversity in those findings and declined interference, holding that no substantial question of law arose. Case-Laws Central Excise Wed, 06 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378488