https://www.taxtmi.com/caselaws?id=795028 Extended limitation for central excise duty could not be invoked where the Department had prior correspondence disclosing the assessee's proposed procurement and packing/labelling activities relating to crankshafts. The Department could not claim ignorance of material facts after several years, particularly when the show-cause notice was issued beyond the normal limitation period despite a direction to issue a proper recovery notice. As the lower orders did not address these circumstances, the extended period lacked justification. The duty demand and consequential penalty therefore could not survive. en-us Tue, 14 Jul 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795028 Extended limitation for central excise duty could not be invoked where the Department had prior correspondence disclosing the assessee's proposed procurement and packing/labelling activities relating to crankshafts. The Department could not claim ignorance of material facts after several years, particularly when the show-cause notice was issued beyond the normal limitation period despite a direction to issue a proper recovery notice. As the lower orders did not address these circumstances, the extended period lacked justification. The duty demand and consequential penalty therefore could not survive. Case-Laws Central Excise Tue, 14 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795028