https://www.taxtmi.com/caselaws?id=343707 Where an assessee had already admitted liability, paid the duty with interest, and informed the department before issue of the show cause notice, a later demand for the same duty and interest was held unsustainable because no further amount remained recoverable. As the principal demand itself could not stand, the penalty imposed on the assessee and the co-noticee also failed. The demand and penalties were therefore set aside, with the assessee's appeal allowed and the Revenue's appeal dismissed. en-us Fri, 31 Mar 2017 00:00:00 +0530 Wed, 31 May 2017 07:01:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343707 Where an assessee had already admitted liability, paid the duty with interest, and informed the department before issue of the show cause notice, a later demand for the same duty and interest was held unsustainable because no further amount remained recoverable. As the principal demand itself could not stand, the penalty imposed on the assessee and the co-noticee also failed. The demand and penalties were therefore set aside, with the assessee's appeal allowed and the Revenue's appeal dismissed. Case-Laws Central Excise Fri, 31 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343707