King Network vs Salem on 10 January, 2024
He has also relied upon the decision rendered by the
Hon'ble High Court of Karnataka in the case of
Commissioner of Central Excise, Mangalore Vs. Pals
Microsystems Ltd. [2009 (234) ELT 428 (Kar.)] wherein
it was held that Show Cause Notice alleging suppression
issued in much delayed manner as time-barred. Many
other decisions were cited by the Ld. Advocate in
support of his contention that extended period is not
invokable as all the facts were in the knowledge of the
Department and the duty amount was computed on the
basis of assessee's records.