https://www.taxtmi.com/highlights?id=33769 SCN were issued periodically for normal period therefore there was no suppression of facts and for that reason only for every period within normal period of one year, different show cause notices were issued. Since there is no suppression of facts, the ingredient required for invoking the Section 11AC does not exist in the present case - levy of penalty waived - AT en-us Wed, 15 Mar 2017 12:15:27 +0530 Wed, 15 Mar 2017 12:15:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=33769 SCN were issued periodically for normal period therefore there was no suppression of facts and for that reason only for every period within normal period of one year, different show cause notices were issued. Since there is no suppression of facts, the ingredient required for invoking the Section 11AC does not exist in the present case - levy of penalty waived - AT Highlights Central Excise Wed, 15 Mar 2017 12:15:27 +0530 https://www.taxtmi.com/highlights?id=33769