Court Rules Delay Doesn't Justify Extending Show Cause Notice Time Limit u/s 110(2); Commissioner Must Record Satisfaction.

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....Extension of time limit for issuance of SCN - confiscation of seized goods - obligation on the part of Commissioner to record satisfaction - Merely because investigation is delayed, that is no ground for grant of extension of time so as to defeat the right created under sub-section (2) of Section 110. - HC....