https://www.taxtmi.com/caselaws?id=289067 Extended limitation could not be invoked where the department had long known of the scrap clearance issue, had repeatedly corresponded with the assessee, and had already issued earlier show cause notices on the same facts. The subsequent notice was issued while remand proceedings were still pending, but the matter had already been under departmental consideration for years. On those facts, the Tribunal held that the notice and resulting demand were barred by limitation, and the extended period was unavailable because the same factual foundation had already been examined by the department. The issue was decided in favour of the assessee. en-us Thu, 29 Aug 2019 00:00:00 +0530 Sun, 12 Jul 2020 15:55:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289067 Extended limitation could not be invoked where the department had long known of the scrap clearance issue, had repeatedly corresponded with the assessee, and had already issued earlier show cause notices on the same facts. The subsequent notice was issued while remand proceedings were still pending, but the matter had already been under departmental consideration for years. On those facts, the Tribunal held that the notice and resulting demand were barred by limitation, and the extended period was unavailable because the same factual foundation had already been examined by the department. The issue was decided in favour of the assessee. Case-Laws Central Excise Thu, 29 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289067