TMI Blog2016 (9) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... powers of the Commissioner the earlier order passed by the adjudicating authority dated 18.03.2008 has been merged in the revisionary powers exercised by the Commissioner. Further, in the SCN issued under Section 84 invoking the revisionary powers, there is no allegation of suppression of facts. It is also settled law that penalty under Section 76 and 78 cannot be imposed simultaneously. - Decided against the Revenue - ST/656/2012 - Final Order No. A/30714/2016 - Dated:- 1-8-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) Sh. P.S. Reddy, Assistant Commissioner (AR), for the Appellant None for the Respondent ORDER The above appeal is filed by Revenue aggrieved by the non-imposition of penalty under Section 78 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax for the period January, 2005 to June, 2006 along with interest and also proposing to impose penalties under Section 76, 77 and 78 of the Finance Act, 1994. After adjudication vide revision order dated 15.03.2010 a demand of ₹ 13,65,630/- was confirmed. However, no penalties were imposed. The assessee then preferred an appeal to Tribunal. The CESTAT vide order dated 07.03.2011 remanded the matter for denovo adjudication. The adjudicating authority in denovo proceedings, vide the impugned order dated 20.12.2011 confirmed the service tax demand of ₹ 13,65,630/- along with interest and also imposed penalty of ₹ 200/- per day for each day on failure to pay service tax under section 76 of the Finance Act, 1994. The pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty under Section 78 is not legal or proper. 5. I have considered the submissions made on behalf of department and have perused the records carefully. 6. At the outset, it is to be stated that the present impugned order emanates from the SCN dated 09.02.2010 which was issued under Section 84 of the Finance Act, 1994 invoking the revisionary powers of the Commissioner as it stood prior to 19.08.2009. In this SCN the total demand raised was ₹ 18,208,38/- which is higher than the demand proposed in the earlier SCN dated 28.02.2007 for the same period. After adjudication the adjudicating authority confirmed demand of ₹ 13,65,630/- without giving the benefit of abatement. The adjudicating authority did not impose any penaltie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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