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2017 (2) TMI 20 - CESTAT NEW DELHIExtended period of limitation - for the period 01.04.2006 to 30.06.2006, the show cause notice was issued on 13.07.2007 - Held that: - In absence of availability of documents, there was no scope on the part of the authorities to know about the activities of the appellant. Since the show cause notice was issued within a period of one year from the date of acquiring the knowledge regarding the activities of the appellant, the same in our view is not barred by limitation of time - appeal dismissed - decided against assessee.
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