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2015 (4) TMI 780 - CESTAT NEW DELHI

2015 (4) TMI 780 - CESTAT NEW DELHI - TMI - Levy of simultaneous penalty u/s 76 & 78 - Packing service - Held that:- With effect from 16.05.2008, penalties under Sections 76 and 78 ibid were made mutually exclusive in-as-much-as if the penalty under Section 78 was imposed, the penalty under Section 76 was made unimposable. This amendment with effect from 16.05.2008 in a way reflected the refinement of penal provisions. Indeed it has been held by Punjab and Haryana High Court in the case of CCE V .....

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r 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. Further in the case of CCE Vs. First Flight Courier [2011 (1) TMI 52 .....

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- Final Order No. 51198/2015 - Dated:- 26-3-2015 - Hon ble Justice G. Raghuram, President And Hon ble Mr. R. K. Singh, Member (Technical),JJ. For the Appellants : Shri BB Sharma, DR For the Respondent : Shri Krishan Garg, Advocate ORDER Per Mr. R.K. Singh : Revenue has filed this Appeal against Order-in-Appeal No.1/BPL/2009, dated 12.01.2009 on the ground that Commissioner (Appeals) has set aside the penalty under Section 76 while upholding the penalties under Sections 77 and 78 of the Finance A .....

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d the judgement of the Supreme Court in the case of BCCI Vs. CST, Mumbai-I [2015-TIOL-04-SC-SC-ST], wherein it has been held that the BCCI was liable to pay penalty under Sections 76, 77 and 78 of the Act. They also cited the judgement in the case of ACIT Vs. Krishna Poduval [2006 (1) STR 185 (Ker.)], where Kerala High court held that the incidents of imposition of penalties are distinctively separate under the provisions of Sections 76 and 78 of the Act and also the judgement in the case of Baj .....

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to the effect that if the penalty was payable under Section 78 provisions of Section 76 shall not apply. That having been said, it has to be seen that with effect from 16.05.2008, penalties under Sections 76 and 78 ibid were made mutually exclusive in-as-much-as if the penalty under Section 78 was imposed, the penalty under Section 76 was made unimposable. This amendment with effect from 16.05.2008 in a way reflected the refinement of penal provisions. Indeed it has been held by Punjab and Harya .....

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