https://www.taxtmi.com/caselaws?id=767973 CESTAT Chennai held that Revenue's invocation of extended limitation period for issuing multiple SCNs on identical facts was unjustified. The Commissioner had granted six-month extension for issuing SCN, which was complied with, but subsequent SCN issued after extended period expired violated the original order. The appellant argued extension was solely for issuing notice, not for endless jurisdiction assumption. CESTAT agreed, finding facts were already known to authorities and subsequent notices on same facts did not constitute suppression. Appeal allowed on limitation grounds, with procedural cross-examination lapse deemed immaterial to primary limitation issue. en-us Thu, 27 Mar 2025 00:00:00 +0530 Fri, 28 Mar 2025 08:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767973 CESTAT Chennai held that Revenue's invocation of extended limitation period for issuing multiple SCNs on identical facts was unjustified. The Commissioner had granted six-month extension for issuing SCN, which was complied with, but subsequent SCN issued after extended period expired violated the original order. The appellant argued extension was solely for issuing notice, not for endless jurisdiction assumption. CESTAT agreed, finding facts were already known to authorities and subsequent notices on same facts did not constitute suppression. Appeal allowed on limitation grounds, with procedural cross-examination lapse deemed immaterial to primary limitation issue. Case-Laws Customs Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767973