https://www.taxtmi.com/caselaws?id=52959 The Tribunal upheld the decision of the Commissioner (Appeals), rejecting the Revenue's appeal. It emphasized that the extended period of limitation under Section 11A(1) of the Central Excise Act cannot be invoked once the Department is aware of the misdeclaration. The Tribunal concluded that subsequent show cause notices should be issued within the normal limitation period after the Department's discovery of the facts. The Tribunal's decision aligns with the precedent set in the Rubicon Steels case, as affirmed by the SC, reinforcing that the extended limitation period ceases to apply upon the Department's knowledge of the misclassification. en-us Wed, 12 May 2004 00:00:00 +0530 Tue, 09 Jul 2024 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52959 The Tribunal upheld the decision of the Commissioner (Appeals), rejecting the Revenue's appeal. It emphasized that the extended period of limitation under Section 11A(1) of the Central Excise Act cannot be invoked once the Department is aware of the misdeclaration. The Tribunal concluded that subsequent show cause notices should be issued within the normal limitation period after the Department's discovery of the facts. The Tribunal's decision aligns with the precedent set in the Rubicon Steels case, as affirmed by the SC, reinforcing that the extended limitation period ceases to apply upon the Department's knowledge of the misclassification. Case-Laws Central Excise Wed, 12 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52959