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2013 (12) TMI 258 - CESTAT NEW DELHIPenalty u/s 76, 77 and 78 - Rent-a-cab service - Held that:- there is no justification for imposing penalties both under Sections 76 and 78. We notice that Delhi High Court in Bajaj Travels Ltd. v. C.S.T. -[2011 (8) TMI 423 - DELHI HIGH COURT] has considered this issue and concluded that imposition of penalty under Section 76 and 78, prior to amendment of Section 78 with effect from 16.5.2008, operated in two different fields and penalty was imposable under both provisions separately, even if the violations were committed in course of the same transaction or arose out of the same act - Decided against assessee.
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