Validity of SCN - amendment made in SCN by way of corrigendum - ...
Show Cause Notice Invalid: Amendments via Corrigendum and Revenue Neutrality Make Extended Limitation Period Unsustainable.
October 24, 2018
Case Laws Central Excise AT
Validity of SCN - amendment made in SCN by way of corrigendum - the Show Cause Notice is not sustainable for invoking the extended period of limitation, only for the sake of change of opinion and the situation being wholly revenue neutral.
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