CESTAT: Proceeding Can't be Initiated When Excise Duty was Paid Prior to Issuance of Notice - 25.05.2022

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench has held that the authorities has no jurisdiction to initiate proceedings as the assessee has paid the excise duty along with the interest prior to the issuance of the show cause notice.

Tags : CESTAT Excise Duty Show Cause Notice

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