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Central Excise - Highlights / Catch Notes

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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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