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2017 (12) TMI 432 - AT - Central ExciseValidity of SCN - extended period of limitation - Valuation - Held that: - earlier two show cause notices were issued on the same issue and this being third show cause notice on the same issue and that the third show cause notice issued on the same set of facts by invoking proviso for extension of time limit is contrary to the ruling by Hon’ble Supreme Court in the case of Nizam Sugar Factory [2006 (4) TMI 127 - SUPREME COURT OF INDIA] - the SCN dated 01.10.2009 is not sustainable - appeal allowed - decided in favor of appellant.
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