https://www.taxtmi.com/caselaws?id=767110 The demand was held time-barred because the department had already conducted an audit, issued a spot memo and received the assessee's reply before issuing the show cause notice, so the material supporting the demand was already within the department's knowledge. On those facts, the extended period of limitation was not available, and the Tribunal followed its earlier view on the same issue. As limitation was dispositive, the Tribunal did not examine the merits of valuation. en-us Wed, 12 Feb 2025 00:00:00 +0530 Tue, 11 Mar 2025 08:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767110 The demand was held time-barred because the department had already conducted an audit, issued a spot memo and received the assessee's reply before issuing the show cause notice, so the material supporting the demand was already within the department's knowledge. On those facts, the extended period of limitation was not available, and the Tribunal followed its earlier view on the same issue. As limitation was dispositive, the Tribunal did not examine the merits of valuation. Case-Laws Central Excise Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767110