Section 110(2) Violation: Show Cause Notice Not Issued in Time, Department Lacks Authority, Order Unsustainable.

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....Extension of time limit for issuance of SCN - amended provision of Section 110 (2) - SCN was not issued within the period 6 months - there is no legal authority with the department for dispensing with the issuance of SCN to the appellant - the impugned order passed without issuance of any SCN will not sustain....