https://www.taxtmi.com/caselaws?id=417297 Extended limitation could not be invoked on a second show cause notice where it substantially overlapped an earlier notice, the department already knew the relevant activity, and no fresh suppression was shown. Repeated notices cannot be used to cure defects in an earlier investigation or reopen proceedings on the same or materially similar facts. The finding of no suppression was treated as consistent with the limitation principle on the facts, and the demand in favour of the assessee was sustained. en-us Thu, 09 Dec 2021 00:00:00 +0530 Thu, 20 Jan 2022 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417297 Extended limitation could not be invoked on a second show cause notice where it substantially overlapped an earlier notice, the department already knew the relevant activity, and no fresh suppression was shown. Repeated notices cannot be used to cure defects in an earlier investigation or reopen proceedings on the same or materially similar facts. The finding of no suppression was treated as consistent with the limitation principle on the facts, and the demand in favour of the assessee was sustained. Case-Laws Service Tax Thu, 09 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417297