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2017 (3) TMI 303 - CESTAT BANGALORETime limitation - is SCN issued to assessee by Department time-barred? - Held that: - the relevant date in this case is 20.07.2005 and not the date mentioned in the return i.e., 18.07.2005 or the date of taking credit or the date of internal audit, as claimed by the appellant and therefore the appellant's plea that the SCN is hit by the limitation of period of one year is not acceptable - the SCN was issued well within the period of limitation and as such, the demand is not time barred - appeal dismissed - decided against appellant.
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