https://www.taxtmi.com/caselaws?id=31724 A subsequent show-cause notice was held time-barred where an earlier notice on the same issue and for the same period had not invoked the extended period of limitation. The Tribunal treated the Commissioner (Appeals)' limitation finding as consistent with the Supreme Court ruling in L.H. Sugar Factories Ltd. and with similar CESTAT decisions, including Ghataprabha Sahakari Sakkare Karkhane Niyamit and Durairaj Mills Ltd. On that basis, the later demand was unsustainable, and the revenue appeal failed. en-us Wed, 05 Mar 2008 00:00:00 +0530 Sun, 07 Dec 2008 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31724 A subsequent show-cause notice was held time-barred where an earlier notice on the same issue and for the same period had not invoked the extended period of limitation. The Tribunal treated the Commissioner (Appeals)' limitation finding as consistent with the Supreme Court ruling in L.H. Sugar Factories Ltd. and with similar CESTAT decisions, including Ghataprabha Sahakari Sakkare Karkhane Niyamit and Durairaj Mills Ltd. On that basis, the later demand was unsustainable, and the revenue appeal failed. Case-Laws Service Tax Wed, 05 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31724