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2017 (2) TMI 621 - AT - Central ExciseImposition of penalty u/s 11AC of the CEA, 1944 - validity of SCN - variation in SCN - Held that: - It is not incorrect to draw a conclusion to the effect that the contents of the notice were varied after the signature of the issuing authority. There is no endorsement or approval of such changes by issuing authority. As such, we find any proceedings pursuant to such notice, having such legal infirmity, cannot be sustained - appeal allowed.
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