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2017 (5) TMI 1376 - AT - Central ExciseValidity of SCN - Held that: - once a SCN is issued by invoking the provisions for extended period on the basis of suppression of facts then the same facts cannot be the grounds for issue of subsequent SCN invoking proviso for extended period - Since the entire records on the basis of which both the SCN were issued came within the knowledge of Revenue on 11/03/2003, the impugned SCN dated 30/12/2003 is not tenable - appeal dismissed - decided against Revenue.
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