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2004 (4) TMI 517 - AT - Central ExciseExtract: .......is difficult to deny the assertion that the SCN was issued in this case much beyond the normal period with no grounds to justify invocation of larger period. Therefore, the proceedings initiated with the SCN dated 30-8-2004 are not sustainable. Accordingly, I set aside the impugned order and allow the appeal. (Dictated and pronounced in open Court)
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