TMI Blog2018 (3) TMI 1543X X X X Extracts X X X X X X X X Extracts X X X X ..... it in respect of the services - Held that: - appellant have paid the interest and penalty and requested for waiver of SCN. This act of the appellant closed the entire proceedings. Thereafter, neither the department can issue any SCN nor the assessee can change their stand for the reason that the department has no opportunity to issue any further SCN. In the present case, the appellant has opted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the entire amount of cenvat credit availed on such services and also paid interest and penalty. They have intimated regarding this payment to the department vide their letter dated 3.3.2014 and also mentioned for waiver of show cause notice. On this, the audit para was closed and no show cause notice was issued. Later on, the appellant filed a refund claim on the ground that they are eligible for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd rejected by the lower authorities is correct and legal. 3. On careful consideration of the submissions made by learned AR and on perusal of the records, I find that there is no dispute with regard to the audit objection. The appellant accepted the liability and paid the entire amount of cenvat credit availed on various services as mentioned above. They have also paid the interest and penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of twenty five percent of the duty and inform the Central Excise Officer of such payments in writing . 11A(7).- The Central Excise Officer, on receipt of information under sub-section (6) shall - (i) not serve any notice in respect of the amount so paid and all proceedings in respect of the said duty shall be deemed to be concluded where it is found by the Central Excise Officer that the amo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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