TMI Blog2008 (10) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... TARANJAN SATAPATHY, TECHNICAL MEMBER and D.N. PANDA, JUDICIAL MEMBER Arun Kr. Agarwal for the Appellant. S.B. Singh for the Respondent. ORDER D. N. Panda, Judicial Member. - The appellant came in appeal against order in appeal dated 4-2-2008 upholding the order in original which resulted with service tax demand of Rs. 9,67,681 with interest and penalty of Rs. 100 per day starting from the date of default till the date of payment of the tax due imposed under section 76 of the Finance Act, 1994 (hereinafter referred to as 'Act). Also a penalty of Rs. 9,67,681 was imposed under section 78 of that Act. The Ld. Appellate Authority found that the appellant although had collected service tax from its customers, there was default i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perused the record. 4.2 After hearing the matter for some time, we considered proper to dispense pre-deposit and dispose the appeal itself. We do so by this common order. So far as the penalty imposed under section 78 is concerned, it has been consistently viewed by the Tribunal that there should not be double penalty for which following the earlier decision of the Tribunal in the aforesaid two cases cited by the Ld. Consultant, we waive the penalty imposed under section 78 of that Act consequently. 4.3 The second issue in this appeal being whether the appellant was liable to penalty under section 76 of the Act. We mainly concentrated on the governing facts and attendant circumstances calling for penalty. Argument of the appellant d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered that ordinary off ences with which the normal criminal law of the country deals are committed by persons either under the pressure of provoked and unbalanced emotions, or as a result of adverse environments and circumstances, and so, while dealing with these criminals who, in many cases, deserve a sympathetic treatment in a few cases, are more sinned against than sinners, criminal law treats punishment more as a reformative or corrective than as a deterrent or punitive measure. 6. We examined the case from its angle of gravity, governing facts, conduct, attitude of the appellant and attendant circumstances in relation to compliance with the provisions of the statute and also in the light of Apex Court decisions in the case of Hin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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