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2011 (2) TMI 466 - CESTAT, CHENNAIDemand with penalty - Business Auxiliary Service - It is not in dispute that the entire interest stands paid within one month from the date of issue of the adjudication order. It is also not in dispute that the original authority has not given option to pay 25% penalty as envisaged in proviso to Section 11AC of the Central Excise Act - It has been settled in several decisions of the Tribunal including the one relied upon by the consultant that even during the period prior to the amendment of Section 78 w.e.f. 10-5-08, no separate penalty under Section 76 is warranted when there is a penalty under Section 78 - Decided in favour of the assessee
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