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2008 (10) TMI 175 - AT - Service TaxRevenue contend that simultaneous penalty u/s 76 and 78 not valid only from 2008 and not during impugned period - Tribunal in the case of The Financers v. CCE, Jaipur and CCE, Ludhiana v. Silver Oak Gardens Resort has taken a view that simultaneous imposition of penalty u/s 76 and 78 is too harsh and that if the penalty has been imposed u/s 78, separate imposition of penalty under Section 76 is not called for - Commissioner (A) in impugned order upholding penalty u/s 78 but setting aside penalty under sections 76 and 77, is justified
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