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2018 (2) TMI 783 - AT - Central ExciseN/N. 149/86 dated 01.03.1986 and 98/88 dated 01.03.88 - extended period of limitation - validity of SCN - Held that: - As the activity of the respondent was in the knowledge of the Revenue, nobody has stopped the Revenue to issue SCN within time - As the activity of the respondent came to the knowledge of the department in May 1987 itself and respondent was asked to file requisite declaration under N/N. 149/86, in that circumstance, learned adjudicating authority has rightly held the demand is barred by limitation - appeal dismissed - decided against Revenue.
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