The Supreme Court of India, comprising Justice J. B. Pardiwala and Justice K. Vinod Chandran, has held that the Central Excise and Service Tax Department cannot invoke the extended period of limitation under the proviso to Section 11A of the Central Excise Act, 1944, when all material valuation facts were already within the knowledge of
Department Cannot Invoke Extended Limitation Period When Facts Are Known To Both Parties: Supreme Court
