2016 (1) TMI 1270

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..... period of limitation, the allegation of fraud, suppression, etc. cannot be levelled, justifying issuance of SCN beyond the period of limitation of one year - appeal allowed - decided in favor of appellant. - ST/51778/2015-ST(SM) - Final Order No. A/55747/2016-SM(BR) - Dated:- 8-1-2016 - Shri S.K. Mohanty, Member (J) Shri Bipin Garg, Advocate, for the Appellant. Shri G.R. Singh, DR, .....

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..... izam Sugar Factory v. Collector of Central Excise (A.P.) reported in 2006 (197) E.L.T. 465 (S.C.). 2. On the other hand, Sh. G.R. Singh, the ld. DR appearing for the respondent reiterates the findings recorded in the impugned order. 3. I find from the adjudication order that the Adjudicating Authority has also held that on the same dispute, the SCN had already been issued to the appellant ea .....

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