Excise Penalty Quashed as Duty and Interest Were Paid Before Show Cause Notice

Kirupakaran Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Sets Aside Excise Demand Because Extended Limitation Was Invoked Without Justification;  CESTAT Allows Appeal Because Department Failed to Prove Suppression of Facts;  CESTAT Rejects Revenue’s Case Because Appellate Order Was a Non-Speaking Order;  Excise Proceedings Fail Because Show Cause Notice Was Issued After Department Already Knew the Facts. The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, allowed the appeal filed by a pickle manufacturer and set aside the Order-in-Appeal that h...