M/S. Air India, Capt. H.P.S. Kahlon, ... vs Commissioner Of Central Excise, New ... on 25 January, 2001
5. It is submitted on their behalf that as duty has already been paid before the issue of show cause notice no penalty can be imposed. Also the manager is not liable for a separate penalty in terms of order of CESTAT in S.R. Patel v. Collector of Central Excise, New Delhi .