2009 (10) TMI 214

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n the light of the various decisions held that- section 76 and 78 mutually exclusive. Set aside the penalty u/s 76 and allow the appeal. - S/126 OF 2008 - 1421 OF 2009 - Dated:- 9-10-2009 - MS. J .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the subject-matter of challenge in the present appeal. 2. I heard both sides. It has been held in a series of decisions such as OPUS Media Entertainment v. CCE [2008] 16 STT 39 (New Delhi - CESTAT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X