CESTAT upheld validity of Issue of two SCNs for the same Period

Varun Beverages Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Delhi) The preliminary objection by the appellant is that a show cause notice (SCN) dated 10 February 2016 was issued by the Department demanding duty short paid by irregularly availing exemption under Notification No. 1/2011-CE along with interest and penalty. The present show cause notice dated 18 February 2016 was issued for the same audit period seeking to deny Cenvat credit alleged to have been availed by the appellant. It has been asserted that two show cause notices cannot be issued by the Department on ...