Initiation of proceedings untenable as duty with interest paid before notice

Surya Alloy Industries Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) The appellant paid the duty with interest even prior to issuance of Show Cause Notice. If that is so, the authorities had no jurisdiction to initiate proceedings at all and consequently the question of payment of penalty would not arise at all. Facts- In course of audit by the departmental officers it was found that the Appellant did not procure any certificate supporting the availment of the benefit of the exemption Notification and in absence of the same it was held that the Appellant was not eligible to the exe...