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2019 (3) TMI 515 - AT - Central ExciseValidity of SCN - Suppression of facts - extended period of limitation - Held that:- The SCN is not ipso facto adjudication; just a proposal which culminates in the adjudication order and during the adjudication proceedings, the adjudicating authority looks into all aspects of law, facts and explanations offered by the assessee, the final order and the demand follows thereafter and hence the arguments of the Ld. Consultant that for proposing entire demand, in the SCN itself is bad, cannot be accepted and hence, the same is rejected. One hand, appellant claims that there was no suppression, longer period of limitation should not have been invoked; on the other hand it doesn’t explain difference in closing stock as at the end of the year and the opening stock as of next year. On being pointed out, it admits the duty liability but gives a working as to correct duty liability. Had there not been the show cause notice, the appellant would not have come forward so gratefully, as there would not have arisen any occasion for an assessee to do so, voluntarily. Appeal dismissed - decided against appellant.
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