https://www.taxtmi.com/highlights?id=65904 Scope of SCN - time limitation - It is a settled legal position that when the assessee was not put to notice with regard to the reasons basis which the demand is being sought to be made, the proceedings cannot be legally sustained. Hence, the demand is liable to be quashed on this ground alone. - AT en-us Mon, 03 Oct 2022 08:56:14 +0530 Mon, 03 Oct 2022 08:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65904 Scope of SCN - time limitation - It is a settled legal position that when the assessee was not put to notice with regard to the reasons basis which the demand is being sought to be made, the proceedings cannot be legally sustained. Hence, the demand is liable to be quashed on this ground alone. - AT Highlights Central Excise Mon, 03 Oct 2022 08:56:14 +0530 https://www.taxtmi.com/highlights?id=65904