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2016 (11) TMI 1588 - HC - Central ExciseCompetence of Officer who has drawn SCN - Jurisdiction - Held that:- The SCN cannot be construed to have been barred by limitation. Even otherwise, the question of limitation is considered to be a mixed question of fact and law and it is never a simple question of law and hence, the SCN ought not to have been interdicted on such a ground, particularly when, there is no doubt about the competence of the officer who has drawn the said show cause notices to do so. Notice admitted.
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