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2017 (9) TMI 353 - HC - Central ExciseValidity of SCN - Time limitation - Section 11A(4) of the Central Excise Act, 1944 - Held that: - the impugned show cause-cum-demand notice is dated March 31, 2016 and it relates to the period from April 2011 to May 2015. It is within the time span of five years stipulated under Section 11A(4) of the Act of 1944. The present writ petition appears to be an attempt by the petitioner to stall the adjudication proceedings on specious pleas. The instant writ petition is casuistic. It would be appropriate to dismiss the writ petition and put the writ petitioner on terms - petition dismissed.
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