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2018 (7) TMI 1271 - AT - Central ExciseWhether the show cause notice is barred by limitation and the provisions of extended period of limitation is invocable or not? Held that:- All the information and transaction in question has been recorded in the books of account maintained in the normal course of business. Further, it is admitted fact that upon audit objection the appellant had reversed the appropriate amount under Rule 3 (5A) of CCR, 2004 and had also filed their categorical reply to the objections of audit received by the department on 10th June, 2008. Thus, there is no case of any suppression or malafide on the part of the appellant. The proviso to Section 11A of CEA, 1944 is not applicable because SCN does not indicate that there was deliberate act of suppression of fact, fraud, mis-statement, etc. - the SCN is hit by limitation, as the proviso to Section 11A for extended period is not invokable. Appeal allowed - decided in favor of appellant.
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