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2018 (2) TMI 278 - AT - Central ExciseWhether the show cause notice is maintainable as it invoked the extended period of limitation? Held that: - it is evident that the SCN has been only issued by way of change of opinion on the part of the Revenue, there being no mala fide, contumacious conduct, suppression of fact on the part of the respondent-assessee - the SCN is not maintainable - appeal dismissed - decided against Revenue.
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