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2017 (11) TMI 977 - AT - Central ExciseValidity of SCN - whether under the facts and circumstances, the issue of show cause notice is in accordance with the provisions of the CEA? - Held that: - the issue of show cause notice is bad and against the provisions of the Act. It has been particularly specified in Section 11 A sub Section 2(B), that where an assessee either on its own motion or on being so pointed out by the Departmental Officers, deposit the tax under intimation to the Department, in such case, no show cause notice be issued. So far the variation in the stock of raw material and finished goods is concerned, admittedly the stocktaking was done by way of estimation and in such manner of stocktaking - the variation of 2% to 3%, as worked out by the Revenue is a normal variation not calling for any adverse inference. The whole show cause notice is untenable and cannot be upheld - appeal allowed - decided in favor of appellant.
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