https://www.taxtmi.com/caselaws?id=449864 The demand for automobile cess was held time-barred because the department failed to justify invocation of the extended limitation period. The dispute arose from an audit objection, and although the assessee had paid the cess under protest for part of the period, the record did not establish suppression of facts or any other ingredient required to extend limitation. A show cause notice issued on 03.04.2013 covered the period 2008-09 to 2011-12, but the demand could not survive beyond the normal limitation period. en-us Tue, 20 Feb 2024 00:00:00 +0530 Thu, 22 Feb 2024 08:19:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449864 The demand for automobile cess was held time-barred because the department failed to justify invocation of the extended limitation period. The dispute arose from an audit objection, and although the assessee had paid the cess under protest for part of the period, the record did not establish suppression of facts or any other ingredient required to extend limitation. A show cause notice issued on 03.04.2013 covered the period 2008-09 to 2011-12, but the demand could not survive beyond the normal limitation period. Case-Laws Central Excise Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449864