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![Extended Period Not Invocable when Department Previously Audited and Issued SCN: CESTAT [Read Order] Extended Period Not Invocable when Department Previously Audited and Issued SCN: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/500x300_2064438-scn-cestat-department-taxscan.webp)
Extended Period Not Invocable when Department Previously Audited and Issued SCN: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the extended period of limitation could not be...