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2017 (10) TMI 1224 - AT - Central ExciseCENVAT credit - time limitation - maalfide intent - Held that: - the Department took more than 3 and half years for issuing the show cause notice from the date of reply to the spot Memo - no iota of evidence was brought on record to show that the appellant had indulged into malpractices or had fraudulent motive in availment of Cenvat Credit in respect of non-availability of subject goods in the factory - Appeal allowed - decided in favor of appellant.
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