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TMI Blog2017 (3) TMI 1619X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - E/51807/2014 - Final Order No. A/60407/2017-SM(BR) - Dated:- 15-3-2017 - Shri Ashok Jindal, Member (J) Shri N.K. Sharma, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t as the appellant was the mastermind for issue of the fake invoices, another show cause notice was issued on 30-11-2007 to impose the penalty on the appellant being mastermind of the said fraud. The matter was adjudicated and equivalent amount of duty as penalty was imposed on the appellant. Aggrieved by the said order, appellant is before me. 3. The ld. Counsel for the appellants submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue change their stands holding that the appellant was the mastermind in the fraud and issued show cause notice to the appellant on 30-11-2007. As on the same investigation, the show cause notice was issued and no penalty imposed on the appellant. Therefore, on the same investigation another show cause notice cannot be issued to the appellant. Therefore, I hold that as show cause notice is not main ..... X X X X Extracts X X X X X X X X Extracts X X X X
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