Show Cause Notice Invalid: No Evidence of Intent to Evade Duty or Fact Suppression by Appellants.

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....Extended period of limitation - suppression of facts - The department has no case that the appellants did not furnish details when required for - appellant cannot be saddled with allegation of suppression of facts with intend to evade payment of duty. Therefore, the SCN issued invoking the extended period of limitation cannot sustain - AT....