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2013 (6) TMI 711 - CESTAT DELHIExtract: .......7.2008 whereas Show Cause Notice was served on the appellant on 20.8.2009. I therefore find no reason for invoking extended period after appellant filed revised return. I therefore hold that Show Cause Notice is hit by time limitation. Since demand is no sustainable on the limitation there is no case for imposition of penalty. 8. Appeal is allowed.
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