Extended Period Not Invocable when Department Previously Audited and Issued SCN: CESTAT

The CESTAT (Customs, Excise, and Service Tax Appellate Tribunal) has ruled that the extended period of limitation is not invokable when the department previously audited and issued a Show Cause Notice (SCN) covering the same period. This decision prevents tax authorities from repeatedly raising demands for the same period if they already had knowledge of the issues during a prior audit or through an earlier SCN. The tribunal emphasized that once the department is aware of facts, it cannot claim suppression to invoke the extended limitation period.