100% Penalty Not Imposable if Duty, Interest & 25% Penalty Already Paid

Network Vs Commissioner of Central Excise (CESTAT Chandigarh) In the case of Network Vs Commissioner of Central Excise, CESTAT Chandigarh has ruled that imposing a 100% penalty is not justifiable when the duty liability, along with interest and 25% of the penalty, has already been paid upon receipt of the order. The appellants, who were cable TV operators providing internet/cable connections, were issued a Show Cause Notice for non-payment of Service Tax. The Original Authority confirmed the Service Tax and imposed penalties, which were later reduced by the Appellate Authority. The t...