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2017 (1) TMI 1075 - AT - Central ExciseValidity of SCN - the SCN was issued after more than 19 months after the date of conduct of audit - proviso to Section 11A of Central Excise Act, 1944 - Held that: - ruling of the Hon'ble High Court at Allahabad in the said case of C.C.E. & S.T. vs. Triveni Engineering Industries Ltd. [2015 (1) TMI 760 - ALLAHABAD HIGH COURT], is squarely applicable in the present case where it was held that without their being any intention to evade payment of tax omission cannot be a ground to invoke proviso to said Section 11A especially when the evasion came to the notice of the department when the audit was conducted 22 months before the date of issue of SCN - the SCN in the instant case issued by invocation of proviso to Section 11A ibid is not sustainable in law - appeal allowed - decided in favor of appellant.
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