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    <title>Tax Paid Pre-Notice Invalidates Show Cause u/s 73, Penalty Levy Unjustified.</title>
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    <description>Levy of penalty - the appellant had paid the tax prior to issue of the show cause notice, the whole show cause notice is bad and not tenable under the provisions of Section 73 of the Finance Act - AT</description>
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      <description>Levy of penalty - the appellant had paid the tax prior to issue of the show cause notice, the whole show cause notice is bad and not tenable under the provisions of Section 73 of the Finance Act - AT</description>
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