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2017 (4) TMI 378 - AT - Central ExciseDoctrine of sub-silentio - re-opening the final assessment, without issuing another SCN - Held that: - Revenue had remedy to file an appeal against the order finalising assessment, which they have not done so, in the absence of an appeal against finalisation of assessment, adjudicating authority as a Deputy Commissioner could not have ordered reopening by directing to issue a show cause notice. There are no provisions in the CEA, 1944 to reopen the assessment by issuing another SCN - appeal rejected - decided against Revenue.
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