https://www.taxtmi.com/caselaws?id=385063 The extended period of limitation under Central Excise law is unavailable where the Revenue had already issued earlier show cause notices on the same subject matter, because prior notices place the relevant facts within departmental knowledge and negate suppression or wilful misstatement for a later notice on the same controversy. The factual point that the impugned notices related to earlier periods was held immaterial, since the decisive issue was the department's prior awareness and the absence of any new facts justifying extended limitation. On that basis, the demand under the impugned notices was time-barred and the notices, together with the Tribunal's order, were quashed. en-us Thu, 08 Aug 2019 00:00:00 +0530 Mon, 30 Nov 2020 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385063 The extended period of limitation under Central Excise law is unavailable where the Revenue had already issued earlier show cause notices on the same subject matter, because prior notices place the relevant facts within departmental knowledge and negate suppression or wilful misstatement for a later notice on the same controversy. The factual point that the impugned notices related to earlier periods was held immaterial, since the decisive issue was the department's prior awareness and the absence of any new facts justifying extended limitation. On that basis, the demand under the impugned notices was time-barred and the notices, together with the Tribunal's order, were quashed. Case-Laws Central Excise Thu, 08 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385063