Show Cause Notice Invalidated: Lack of Evidence for Fraudulent Intent Bars Use of Extended Limitation u/s 11A.

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....Validity of SCN - no specific findings have been recorded regarding the involvement of the appellant in any fraudulent activities concerning fraud, collusion, miss-appropriation etc. with intent to evade payment of duty - SCN could not be issued u/s 11A invoking expended period of limitation - demand set aside - AT....