2002 (2) TMI 135

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...., questioned the show cause notice dated 25th January, 1977 whereby and whereunder the extended period limitation as contained in the proviso appended to Section 9(2) of the Central Excise Rules, 1994 has been issued. We have been taken through the show cause notice from a perusal whereof it is not stated that the condition prevailing necessary for invoking the said provision has been complied wit....