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2017 (12) TMI 318 - AT - Central ExciseWhether the Commissioner (Appeals) have rightly dropped the demand raised u/r 8(3A) of CER, 2002? Held that: - on the date SCN was issued there was no default on the part of the appellant - further, SCN is issued invoking the extended limitation without there being any ground for invocation of extended period, as is evident from the show cause notice - SCN not maintainable - appeal dismissed - decided against Revenue-appellant.
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