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2011 (4) TMI 535 - CESTAT, MUMBAIPenalty u/s 76 - when the penalty under Section 78 of the Finance Act has been confirmed, whether penalty under Section 76 ibid is leviable or not - Held that:- the show-cause notice has been issued when the provision of proviso 5 to Section 78 ibid were in force, therefore as held by the lower appellate authority, the penalty under Section 76 ibid is not imposable when penalty under Section 78 ibid is imposable - As per the decision of CCE vs. Silver Oak Gardens Resort[2007 -TMI - 3438 - CESTAT, NEW DELHI] Decided in favour of assessee.
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