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2016 (11) TMI 1349

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..... 994 cannnot be imposed. In the present case the show cause notice is issued on 11/12/2008 which is after the amendment of Section 78 of the Finance Act, 1994. Therefore, it is held that penalties under Section 78 of the Finance Act, 1994 are not attracted when Section 76 penalty has been imposed upon the appellant. Penalty under Section 78 of the Finance Act 1994 is not sustainable when penalty .....

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..... ssue of show cause notice the amount was confirmed under Order-in-Original dated 3/6/2010 and the entire amount alongwith interest and Section 76 penalty was paid by the appellant. That appellant is only contesting penalty imposed under Section 78 of the Finance Act, 1994 which has been confirmed by the first appellate authority under Order-in-Appeal dated 14/12/2013 on an appeal filed by the Reve .....

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..... , Chandigarh Vs. Krishna Automobiles [2011 (23) S.T.R. 57 (Tri.-Del).] (vi) M/s. Raval Trading Company Vs. Commr. of Service Tax [2016-TIOL-112-HC-AHM-ST] 3. Shri J. Bose, A.C. (A.R.) appearing on behalf of the Revenue argued that first appellate authority was well aware of the amendment carried out in Section 78 of the Finance Act, 1994 w.e.f. 16/5/2008. Ld. A.R. made the Bench go throug .....

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