2014 (11) TMI 834

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..... der Section 76 is not justified, as held by the Hon'ble Punjab & Haryana High Court in the case of CCE vs. First Flight Courier Ltd. reported in [2011 (1) TMI 52 - High Court of Punjab and Haryana] - it appears that the Commissioner (Appeals) has rightly waived the penalty under Section 76 in the light of the decision of the Hon'ble Punjab & Haryana High court cited supra. Hence I do not find any .....

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..... Act, apart from imposition of penalty of equal amount under Section 78 which is upheld by the learned Commissioner (Appeals). 3. None appeared for the respondent. 4. On careful consideration of the facts and the submission made by the learned AR, I find that equal amount of penalty under Section 78 of the Finance Act has been imposed and the learned Commissioner (Appeals) has dropped the pen .....

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