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    <title>Show-cause notice invalidated for being issued over a year post-audit revealing cenvat credit irregularities.</title>
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    <description>Show-cause notice is time-barred because the same was issued after more than one year from the date of the audit which was conducted in November 2007 and it came to the knowledge of the Department during that time regarding irregular availment of cenvat credit - AT</description>
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