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2017 (10) TMI 1191 - CESTAT AHMEDABADEnhancement of penalties - section u/s 77 and 78 of FA - Held that: - the argument put forth by the ld. Commissioner (Appeals) as regards the penalty which has also been enhanced by Section 78 seems to be no ground as there is enough reasoning given by the first appellate authority. Accordingly, the enhancement of penalty to ₹ 2000/- under section 78 seems to be in consonance with the law. As regards the penalty imposed under Section 77(1) of the Finance Act, 1994, it is undisputed fact that the entire service tax demand which has arisen in the Appeal is ₹ 3604/- during the relevant period - the first appellate authority in the case in hand has not considered the provision as it was on the day of adjudication, order was passed. Be that as it may, I find that imposition of penalty of ₹ 2,49,400/- under the provision of Section 77 from the demand of ₹ 3604/- will be irrational and unacceptable. Appeal allowed in part.
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