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2018 (5) TMI 534 - AT - Central ExciseRemission of duty - normal loss - molasses stored in steel tanks - validity of SCN - Held that: - the SCN is in gross violation of the Board Circular No.261/15–CC/1/80–CX–8 dated 06.02.1982 - the SCN had been issued belatedly by way of change of opinion, almost after three years of filing application for remission - the extended period of limitation is not available and that the show cause notices are not maintainable - appeal allowed - decided in favor of appellant.
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