Extended period of limitation not invocable as department being fully aware of issue

Birla Corporation Limited Vs Commissioner, CGST & Central Excise (CESTAT Delhi)

CESTAT Delhi held that invocation of extended period of limitation unsustainable as several rounds of audit was conducted and show cause notice for previous period on the same issued was already issued. Hence, department was fully aware of the issue in the question.

Facts- M/s. Birla Corporation Ltd. filed this appeal to assail the denovo OIO passed by the Principal Commissioner. The matter

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