Penalty not imposable as tax paid with interest before issuance of notice

GSKCH Employees Co-Operative Canteen Ltd Vs Commissioner of Central Excise (CESTAT Chandigarh)

CESTAT Chandigarh held that imposition of penalty unjustified as tax paid along with interest before issuance of show cause notice.

Facts- The appellant is a co-operative society registered under the Punjab Co-operative Societies Act, 1961. The Appellant is engaged in providing the canteen services to M/S GlaxoSmithKline Consumer Healthcare Pvt. Ltd. The employees of GSKCH Ltd. f

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