Petitioner Misclassified as Manufacturer Instead of Trader, Faces Demand u/s 11A of Central Excise Act.

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....Jurisdiction to raise demand u/s 11A central excise - extended period of limitation - petitioner availed the benefit of the Duty Free Credit Entitlement (DFCE) scheme. - the petitioner claimed to be a manufacturer and obtained registration for the same, the adjudicating authority found the petitioner to be a trader - Issuance of SCN and order sustained.....