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2017 (8) TMI 893 - AT - Central ExciseValidity of subsequent SCN - invocation of proviso to Sub-section 1 of Section 11A of the CEA, 1944, for subsequent SCN - time limitation - deduction of expenses incurred towards freight for transferring of goods from factory to depots - Held that: - the facts were within the knowledge of the Department since 06/09/2004 when the appellant had written to the Department about discontinuation of inclusion of freight element from the assessable value. Further, the said SCN dated 02/09/2005 was issued to the appellant for recovery of Central Excise duty involved in the said component of freight expense incurred - the subsequent SCN i.e. 24/11/2008 could not have been issued by invoking proviso to Sub-section (1) of Section 11A of the CEA, 1944 - appeal allowed - decided in favor of appellant.
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