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Central Excise - Highlights / Catch Notes

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Extended period of limitation - manufacture - Revenue had ...

Central Excise

Extended period of limitation - manufacture - Revenue had issued Service Tax registration to the appellant for the activity of galvanization and therefore the activity undertaken by the appellant was known to the department from the date of issue of said registration under Service Tax and that the show cause notice dated 02.04.2012 was issued for the period from 2007-08 - SCN is clearly hit by limitation - AT

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