https://www.taxtmi.com/caselaws?id=764244 Central excise duty demand was held unsustainable where the assessee's duty liability for the same period had already attained finality in earlier proceedings. The department had granted permission to discharge duty under Section 3, and that permission was neither reviewed nor withdrawn. In those circumstances, the extended period of limitation could not be invoked because there was no surviving basis to reopen the concluded issue, and the foundation for penalty also failed. The Tribunal's relief to the assessee was therefore upheld and the department's challenge failed. en-us Wed, 22 May 2024 00:00:00 +0530 Mon, 06 Jan 2025 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764244 Central excise duty demand was held unsustainable where the assessee's duty liability for the same period had already attained finality in earlier proceedings. The department had granted permission to discharge duty under Section 3, and that permission was neither reviewed nor withdrawn. In those circumstances, the extended period of limitation could not be invoked because there was no surviving basis to reopen the concluded issue, and the foundation for penalty also failed. The Tribunal's relief to the assessee was therefore upheld and the department's challenge failed. Case-Laws Central Excise Wed, 22 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764244