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2016 (6) TMI 1090 - AT - Central ExciseRecovery proceedings against an invalid show cause notice - Held that:- On perusal of the report received from the department, it is a fact that the show cause notice has not been served on the appellants. We have also gone through the adjudication order dated 8.9.94. Initially the adjudication order does not mention that any show cause notice was issued to the appellant. The show cause notice was first time served to the appellant on 27.6.2001. The show cause notice was issued for the period August, 1993 to October, 1993 is time barred in view of proviso to section 11A . Therefore, we hold that in the absence of issuance of show cause notice within reasonable time as prescribed under the Act the proceedings against the appellant are not sustainable. Consequently, the impugned order is set aside and the appeal is allowed in favour of assessee
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