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2014 (11) TMI 989 - HC - Service TaxPenalty u/s 76, 77 & 78 - held that:- While considering the scope and ambit of Sections 76, 77, 78 of the Act, this Court has held in [2011 (1) TMI 52 - High Court of Punjab and Haryana] - Commissioner of Central Excise Commissionerate v. M/s First Flight Courier Limited; [2011 (2) TMI 80 - HIGH COURT OF PUNJAB AND HARYANA] - Commissioner of Central Excise, Commissionerate, Ludhiana v. M/s Akash Cable, [2010 (7) TMI 255 - PUNJAB AND HARYANA HIGH COURT] - Commissioner of Central Excise v. M/s Pannu Property Dealers, Ludhaina that Sections 76, 77 and 78 of the Act, do not envisage imposition of simultaneous penalties. This apart, there appears to be error in the order passed by the Tribunal holding that the appellant did not deposit 25% of penalty within one month of its impositions. The Tribunal lost sight of the fact that adjudicating authority did not impose penalty and therefore, the assessee did not get an opportunity to deposit 25% of the penalty, within one month. - Consequently, but without expressing any opinion on the merits of the appeal and as to the rights of parties, the appeal is allowed, order dated 4-7-2013 [2013 (7) TMI 508 - CESTAT NEW DELHI], is set aside and the matter is restored to the CESTAT - Decided in favour of assessee.
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