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Validity of SCN - no specific findings have been recorded regarding the involvement of the appellant in any fraudulent activities concerning fraud collusion miss-appropriation etc. with intent to evade payment of duty - SCN could not be issued u/s 11A invoking expended period of limitation - demand set aside - Tri

Central Excise - Validity of SCN - no specific findings have been recorded regarding the involvement of the appellant in any fraudulent activities concerning fraud, collusion, miss-appropriation etc. .....

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