Show Cause Notice Invalid: Audit Objection Settled Before Notice Issued on 28.07.2009; No Further Action Permissible.

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....Validity of show cause notice - As the audit objection raised by the revenue has already been settled by them on 18.05.2007, in that circumstances, on the same audit objection, show cause notice cannot be issued to the appellant on 28.07.2009. - AT....