Judicial Corner: CESTAT Delhi held that extended period of limitation is not invocable when department is being fully aware of issue when audit was conducted and show cause notice for previous period on the same issued was already issued. (10.04.2023)

Judicial Corner : Central Excise:

• CESTAT Delhi held that extended period of limitation is not invocable when department is being fully aware of issue when audit was conducted and show cause notice for previous period on the same issued was already issued.