Court Upholds Demand for Payment After Appellant Fails to Justify Non-Payment of Excise Duty Under Extended Limitation Period.

The show cause notice which was issued on altogether different grounds than involved in the present proceedings was no bar to issue another show cause notice under extended period of limitation - The appellant could not show that he had any bonafide belief while not paying the proper excise duty on extra charges collected from the buyers or taking an inadmissible credit - Demand with interest and penalty upheld. .....

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