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2015 (10) TMI 2097 - CESTAT NEW DELHI

2015 (10) TMI 2097 - CESTAT NEW DELHI - TMI - Imposition of Penalty under Section 76 of Finance Act, 1994 Revenue contends that ld. Appellate Commissioner erred in dropping penalty under Section 76 Held That:- There is discretion in the adjudicating to eschew levy of penalty under Section 76 where penalty under Section 78 is imposed Decided against the Revenue. - Appeal No.ST/899/2009-CU[DB] - Final Order No.52915/2015 - Dated:- 17-9-2015 - G. Raghuram, President and Mr. R.K. Singh, Member .....

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of ₹ 46,40,000/- was allegedly received. After due process, the Asst. Commissioner of Central Excise, Ludhiana confirmed the demand of ₹ 4,73,280/- apart from interest under Section 75 and penalties under Sections 76, 77 and 78 of the Finance Act, 1994. 2. Aggrieved by the primary adjudication order, the assessee preferred an appeal which was disposed of by the ld. Commissioner (Appeals), Lucknow vide the impugned order dated 30.08.2009. Ld. Appellate Commissioner after referring to .....

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