https://www.taxtmi.com/highlights?id=61408 Extended period of limitation - There is also no denial that show cause notices were issued to the appellant for the same reason as in the present appeal for the immediately prior period (2005- 2011). It does not lie in the mouth of the Department to still allege suppression. Otherwise also the entire dispute appears to be revenue neutral - there appear no revenue consequences. - Thus, extended period is held to have wrongly been invoked by the Department. Show Cause Notice itself gets hit by period of limitation. - AT en-us Thu, 13 Jan 2022 10:18:18 +0530 Thu, 13 Jan 2022 10:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61408 Extended period of limitation - There is also no denial that show cause notices were issued to the appellant for the same reason as in the present appeal for the immediately prior period (2005- 2011). It does not lie in the mouth of the Department to still allege suppression. Otherwise also the entire dispute appears to be revenue neutral - there appear no revenue consequences. - Thus, extended period is held to have wrongly been invoked by the Department. Show Cause Notice itself gets hit by period of limitation. - AT Highlights Central Excise Thu, 13 Jan 2022 10:18:18 +0530 https://www.taxtmi.com/highlights?id=61408