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2017 (7) TMI 562 - CESTAT MUMBAISimultaneously Penalty u/s 76 and 78 - Revenue has relied upon the decision of the Tribunal in M/s Akriti Cable Network v. Commissioner of Central Excise, Jaipur [2009 (2) TMI 143 - CESTAT, NEW DELHI], where it was held that penalties are leviable under both the sections - Held that: - The impugned order has placed reliance on the decision of the Hon’ble High Court in the case of COMMISSIONER OF SERVICE TAX Versus M/s FIRST FLIGHT COURIERS LTD [2013 (11) TMI 1360 - KARNATAKA HIGH COURT], which is in accordance with propriety and legality and where it was held that Appellate Authority has not applied its mind with reference to the findings and reason recorded in imposing the penalty in exercise of the power under Section 76 of the Finance Act - appeal dismissed - decided against Revenue.
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