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2017 (3) TMI 1619 - CESTAT CHANDIGARHValidity of second SCN - imposition of penalty - initially the SCN were issued and no penalty was imposed on the appellant, on the same facts and investigation, the second SCN issued imposing penalty - Held that: - As on the same investigation, the SCN was issued and no penalty imposed on the appellant. Therefore, on the same investigation another SCN cannot be issued to the appellant - as SCN is not maintainable against the appellant, no penalty is imposable on the appellant - appeal allowed - decided in favor of appellant.
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