Second Show-Cause Notice Invalid: Extended Limitation Period Unjustified After Prior Adjudication on Valuation Issues.

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....Extended period of limitation - earlier show-cause notices were issued on the issue of valuation also which have been adjudged by the Commissioner (Appeals) in favour of the Appellant - issuance of second show cause notice, SCN for the subsequent period invoking the extended period of limitation cannot sustain since the facts were already in the knowledge of the department - AT....