https://www.taxtmi.com/caselaws?id=764481 The CESTAT New Delhi held that the extended period of limitation was wrongly invoked in a show cause notice dated 29.01.2016 for the dispute period 2010-11 to 2011-12. The tribunal found that conscious and deliberate withholding of information by the manufacturer is necessary for invoking the extended period under Section 73(1) and Section 78 of the Finance Act, 1994. Since the department had full knowledge or the manufacturer had reasonable belief that specific information was not requested, only the normal one-year limitation period applied. The show cause notice was held time-barred, and any demand confirmation was invalidated by limitation. Appeal was allowed. en-us Thu, 09 Jan 2025 00:00:00 +0530 Sat, 11 Jan 2025 08:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764481 The CESTAT New Delhi held that the extended period of limitation was wrongly invoked in a show cause notice dated 29.01.2016 for the dispute period 2010-11 to 2011-12. The tribunal found that conscious and deliberate withholding of information by the manufacturer is necessary for invoking the extended period under Section 73(1) and Section 78 of the Finance Act, 1994. Since the department had full knowledge or the manufacturer had reasonable belief that specific information was not requested, only the normal one-year limitation period applied. The show cause notice was held time-barred, and any demand confirmation was invalidated by limitation. Appeal was allowed. Case-Laws Service Tax Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764481