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2017 (12) TMI 440 - AT - Central ExciseValidity of SCN - whether show cause notice have been rightly issued on presumption of removal of scrap without payment of duty? - Held that: - no case of clandestine removal is made out in the show cause notice. The whole show cause notice is presumptive - the SCN is not maintainable - appeal allowed - decided in favor of assessee.
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