Levy of penalty u/s. 78 unsustained as duty liability with interest paid before issuance of notice

Alstom T&D India Limited Vs Commissioner of Central Excise and Service Tax (CESTAT Chennai)

CESTAT Chennai held that amount already paid towards the duty liability and interest before issuance of show cause notice. Notice issued only for levying penalty is untenable. Hence, l

Please become a Premium member. If you are already a Premium member, login here to access the full content.