TMI Blog2013 (4) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... emit the amount of duty under the first proviso and the amount of penalty determined under the second proviso to the said provision are established, the liability to remit 100% of the penalty is statutorily enjoined and no discretion inheres in any authority to avoid the legislative mandate as to the quantum of penalty. In the light of the judgment of Castrol India Limited [2012 (6) TMI 697 - B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22/-, interest and penalty under section 75 of the Finance Act, 1994 and a penalty equivalent to the service tax liability under Section 78 of the Act were confirmed and penalty under section 76 was waived, under Section 80 of the Act. The process of recovery of service tax by Revenue was initiated against the appellant in respect of service of Goods Transport Agency by road on freight paid by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as appellate authority erred in failing to exercise discretion under the second proviso to section 78 of the Act in the light of the decision of Delhi High Court in K.P. Pouches (P) Ltd. vs. Union of India 2008 (228) ELT 31 (Del.) and the decision of this Tribunal in Sonam Clock Pvt. Ltd. vs. CCE, Rajkot 2012 (278) ELT 263 (Tri. Ahmd.) (the latter decision having followed several decisions includ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shed, the liability to remit 100% of the penalty is statutorily enjoined and no discretion inheres in any authority to avoid the legislative mandate as to the quantum of penalty. 5. In the light of the judgment of the High Court of Mumbai in Castrol India Limited the contention of the ld. Counsel does not commend acceptance by this Tribunal. The appeal is dismissed in the above circumstances, bu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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