https://www.taxtmi.com/caselaws?id=793062 Extended period of limitation cannot be invoked again where an earlier show cause notice on substantially similar allegations had already been issued after investigation and the facts were already known to the department. On the same factual foundation, a later demand was treated as time-barred, as repeated reliance on the extended period was impermissible on disclosed or previously known facts. The demand was therefore barred by limitation and the appeal succeeded. en-us Tue, 14 Oct 2025 00:00:00 +0530 Tue, 09 Jun 2026 07:50:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793062 Extended period of limitation cannot be invoked again where an earlier show cause notice on substantially similar allegations had already been issued after investigation and the facts were already known to the department. On the same factual foundation, a later demand was treated as time-barred, as repeated reliance on the extended period was impermissible on disclosed or previously known facts. The demand was therefore barred by limitation and the appeal succeeded. Case-Laws Central Excise Tue, 14 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793062