Extended period of limitation cannot be invoked if issue on merit decided in favour of Assessee

Rajasthan Digital Tiles (P) Ltd. Vs Commissioner, Central Excise & CGST (CESTAT Delhi) In the show cause notice dated 22.08.2019 for the period April, 2016 to March, 2017, the Department has invoked the extended period of limitation on the ground that the assessee did not disclose the correct information to the Department. According to the Department, the facts regarding non payment of duty by the appellant or in other words the amount retained of sales tax collected from the customer, came to the notice of the Department only through the audit of the records conducted by the Audit Officer...