https://www.taxtmi.com/caselaws?id=407145 The extended period of limitation was not available where the dispute turned on entitlement and the adjudicating authorities had taken divergent views on that issue. As there was no legal requirement for the assessee to file invoices with the department within a prescribed time, the show cause notice and resulting demand could not be sustained under the extended limitation period. The Tribunal followed the same view taken in a similar matter and held that the demand was barred by limitation. en-us Mon, 26 Apr 2021 00:00:00 +0530 Sat, 01 May 2021 09:30:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407145 The extended period of limitation was not available where the dispute turned on entitlement and the adjudicating authorities had taken divergent views on that issue. As there was no legal requirement for the assessee to file invoices with the department within a prescribed time, the show cause notice and resulting demand could not be sustained under the extended limitation period. The Tribunal followed the same view taken in a similar matter and held that the demand was barred by limitation. Case-Laws Central Excise Mon, 26 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407145