2018 (10) TMI 1767

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....vocates, for the Appellant. Shri Krishna Kant, Advocate, for the Respondent. ORDER The question of law was framed in this appeal on 11-4-2018 which reads as follows :- "Whether the Customs, Excise and Service Tax Appellate Tribunal was right in dismissing the appeal preferred by Commissioner of Customs (Export) holding that the show cause notice for imposition of penalty was barr....

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....nd Service Tax Appellate Tribunal (CESTAT). The CESTAT following the judgment of the Supreme Court in 'State of Punjab v. Bhatinda District Co-op. Milk P. Union Ltd.', 2007 (217) E.L.T. 325 (S.C.) held that the belated show cause notice was illegal and consequently the attempt to inflict penalty was unwarranted. 3. This Court has considered the submissions of the parties. The decision in B....