Held - The Show Cause Notice was issued on the basis of audit of records maintained by the Appellant and therefore extended period cannot be invoke.....

Held - I find that it is an admitted fact that records of the appellant were audited regularly as mentioned in the Audit Report of the Auditor Gene.....

Held – The Appellant have maintained regular books of accounts and records in the normal course of business. Further, they have been subjected st.....

Held - I find that the allegation in the show cause notice is not sufficient for invocation of extended period of limitation, as admittedly, the ap.....