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Extended Period of Limitation Not Invocable Where Excise Duty Demand Based on ER-6 Returns: CESTAT [Read Order] - TaxscanTaxscan · Sun, 09 Aug 2026 08:00:54 GMTExtended Limitation Not Invocable for Service Tax Demand Raised Solely on Form 26AS: CESTAT [Read Order] - TaxscanTaxscan · Fri, 07 Aug 2026 06:36:47 GMT