TMI Blog2014 (7) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be imposed vide Assistant Commissioner of Central Excise Vs. Krishna Poduval - [2005 (10) TMI 279 - Kerala High Court] and Bajaj Travels Ltd. Vs. CST [2011 (8) TMI 423 - DELHI HIGH COURT], the Punjab & Haryana High Court in CCE Vs. First Flight Couriers Ltd. - [2011 (1) TMI 52 - High Court of Punjab and Haryana] recorded a contrary view, following its earlier judgement in CCE Vs. Pannu Proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt/assessee against the order dated 31.3.2008 of the Assistant Commissioner, Central Excise, Jalandhar. 2. Proceedings were initiated against the assessee who was engaged in the business of money transfer under an agreement with M/s Western Union Financial Services, USA. Alleging, that the petitioner had provided the taxable Business Auxiliary Services (BAS) to the overseas entity from India an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eral High Courts and there are conflicting views expressed on this aspect. While High Courts of Kerala and Delhi opined that prior to the amendment w.e.f . 10.5.2008 by a proviso introduced to Section 78, by the Finance Act, 2008, penalties under Sections 76 and 78, which operate on different aspects could be imposed vide Assistant Commissioner of Central Excise Vs. Krishna Poduval - 2006 (1) STR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch the High Court should be followed in case of conflicting opinions, particularly in the context of the fact that the Tribunal, an all India Tribunal, operates within the territorial jurisdictions of several High Courts and adjudicates disputes arising from different territories. The Larger Bench clarified that the decision of that High Court within whose jurisdiction the issue arises viz. where ..... X X X X Extracts X X X X X X X X Extracts X X X X
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