https://www.taxtmi.com/caselaws?id=4687 Where a duty demand had already been adjudicated under the Central Excise framework without any penal proposal in the original show cause notice, a later fresh notice issued only to impose penalty after adjudication was held unsustainable. The post-adjudication initiation of penalty proceedings was treated as invalid because the penal provisions had not been invoked at the stage of the original demand notice. The penalty order was therefore set aside, with consequential relief. en-us Wed, 07 Dec 2005 00:00:00 +0530 Wed, 23 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4687 Where a duty demand had already been adjudicated under the Central Excise framework without any penal proposal in the original show cause notice, a later fresh notice issued only to impose penalty after adjudication was held unsustainable. The post-adjudication initiation of penalty proceedings was treated as invalid because the penal provisions had not been invoked at the stage of the original demand notice. The penalty order was therefore set aside, with consequential relief. Case-Laws Central Excise Wed, 07 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4687