TMI Blog2016 (11) TMI 1460X X X X Extracts X X X X X X X X Extracts X X X X ..... 71114/2013 - FO/A/76202/16 - Dated:- 28-11-2016 - Shri P.K. Choudhary, Member (Judicial) Shri A.K. Biswas, Suptd.(AR) for the Appellant (s) None for the Respondent (s) ORDER Per: Shri P.K. Choudhary 1. None appeared on behalf of the respondent assessee. 2. The Adjudicating Authority imposed a penalty under Section 77 and penalty under Section 78 and abstained from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecords. Since the issue is in limited compass same is decided finally i.e. whether simultaneous penalty under Section 76 78 of the Act is leviable prior to 16.05.2008. 5. I find that the law has been amended w.e.f. 16.05.2008 i.e. simultaneous penalty cannot be involved. In a recent judgement Hon ble High Court of Punjab and Haryana in the case of First Flight Courier reported in (2011):22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . M/s. Pannu Property Dealers, Ludhiana) decided on 12-7-2010, wherein it was observed:- To quote- We are of the view that even if technically, scope of sections 76 and 78 of the Act may be different, as submitted on behalf of the revenue, the fact that penalty has been levied under Section 78 could be taken into account for levying or not levying penalty under Section 76 of the Act. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of increasing penalties for existing offence will only be prospective by reason of constitutional restrictions. Even otherwise they are construed prospective because it manifestly shocks one s sense of justice that an act, legal at the time of doing it, should be made unlawful by some new enactment. Therefore if an act creates a new offence it will bring into its fold only those offenders who c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Singh, AIR SC3450:1999(9)SCC312] emphasis supplied- Unquote. Thus it can be seen that Hon ble Supreme Court held that an amendment to a penal statute reducing its harshness is applicable to the cases decided after the amendment for cases relating to previous period. The Ld. Adjudicating Authorities are bound to follow this judgment. 5. In view of the above, I do not find any occas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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