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2008 (8) TMI 103 - AT - Service TaxOnce the penalty under Section 78 has been imposed, there is no justification for imposition of penalty under Section 76 - Tribunal in the case of Opus Media Entertainment Vs CCE, Jaipur has already held that imposition of penalties under Section 78 and 76 amounts to double jeopardy - said case-law is clearly applicable to the facts of the present case, hence, assessee’s appeal is allowed
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