https://www.taxtmi.com/caselaws?id=280091 Extended period of limitation is unavailable where clearances, concessional assessments, certificates, invoices and RT-12 returns were already within departmental knowledge; a repeat notice on the same issue cannot sustain such invocation, so the demands were held time-barred. Concessional duty was also available for parts of the goods during the transitional period before the later exemption notification was amended to expressly include parts, because the earlier regime covered the goods and their parts and the goods were used in a fly ash handling system for pollution control purposes. The departmental appeals failed, with consequential relief to the assessee. en-us Tue, 03 Jul 2018 00:00:00 +0530 Sat, 20 Apr 2019 09:25:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280091 Extended period of limitation is unavailable where clearances, concessional assessments, certificates, invoices and RT-12 returns were already within departmental knowledge; a repeat notice on the same issue cannot sustain such invocation, so the demands were held time-barred. Concessional duty was also available for parts of the goods during the transitional period before the later exemption notification was amended to expressly include parts, because the earlier regime covered the goods and their parts and the goods were used in a fly ash handling system for pollution control purposes. The departmental appeals failed, with consequential relief to the assessee. Case-Laws Central Excise Tue, 03 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280091