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2014 (7) TMI 500 - AT - Service TaxPenalty u/s 76 & 78 - Simultaneous penalty - Commissioner set aside penalty u/s 76 and sustained penalty 78 - whether imposition of simultaneous penalties under Sections 76 and 78 of the Act could be imposed, prior to amendment of Section 78 - Held that:- appeal arises out of an adjudication order dated 25.02.2008 passed by the Assistant Commissioner, Chandigarh, a quasi-judicial Authority functioning within the territorial jurisdiction of the Punjab and Haryana High Court. In the circumstances and in view of the decision of a Larger Bench of this Tribunal in Collector of Central Excise vs. Kashmir Conductor’s - [1997 (7) TMI 186 - CEGAT, COURT NO. II, NEW DELHI], the decision of the Punjab and Haryana High Court within whose jurisdiction the adjudicating authority exercises adjudicatory functions has to be followed and that constitutes the operative law. Consequently, in so far as the respondent -assessee is concerned, simultaneous penalties under Sections 76 and 78 cannot be imposed and the judgment of the Appellate Commissioner which is in conformity with the judgment of the Punjab and Haryana High Court in M/s First Flight Courier Limited (2011 (1) TMI 52 - High Court of Punjab and Haryana), is unassailable. - Decided against Revenue.
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