https://www.taxtmi.com/caselaws?id=379408 Printed wrappers and printed sheets were held classifiable under Chapter Heading 4901 rather than Chapter Heading 4811, following the earlier classification finding in the assessee's own case. A subsequent show cause notice on the same issue and substantially the same facts could not validly invoke the extended period of limitation, because the Department was already aware of the manufacturing activity and the dispute had been raised earlier. The demand was therefore time-barred, and the order setting aside demand, interest and penalties was sustained. en-us Thu, 21 Mar 2019 00:00:00 +0530 Thu, 02 May 2019 16:45:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379408 Printed wrappers and printed sheets were held classifiable under Chapter Heading 4901 rather than Chapter Heading 4811, following the earlier classification finding in the assessee's own case. A subsequent show cause notice on the same issue and substantially the same facts could not validly invoke the extended period of limitation, because the Department was already aware of the manufacturing activity and the dispute had been raised earlier. The demand was therefore time-barred, and the order setting aside demand, interest and penalties was sustained. Case-Laws Central Excise Thu, 21 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379408