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2010 (12) TMI 78 - PUNJAB AND HARYANA HIGH COURTSimultaneous penalty u/s 76 and 78 – prior to 16-5-2008 – Held that: - even if reasoning given by the appellate authority that if penalty under section 78 of the Act was imposed, penalty under section 76 of the Act could never be imposed may not be correct, the appellate authority was within its jurisdiction not to levy penalty under section 76 of the Act having regard to the fact that penalty equal to service tax had already been imposed under section 78 of the Act. This thinking was also in consonance with the amendment now incorporated though the said amendment may not have been applicable at the relevant time
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