Show Cause Notice Validity Upheld; Writ Petition Challenging Extended Limitation Period Rejected as Premature per CBEC Circular.

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....Extended period of limitation - Validity of SCN - The circular issued by the CBEC no doubt deals with the ingredients for extended period, but on the examination of the show cause notice impugned it cannot be held that such ingredients are not present - Writ petition is premature and deserves to be rejected.....