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M/s. Stollberg India Pvt. Ltd. Versus Commr. of Central Excise & Service Tax

Imposition of penalty u/s 78 - imposition of simultaneous penalty after amendment - section 76 - Held that: - Section 78 has been amended w.e.f. 16/5/2008 according to which simultaneous penalties under Section 76 and 78 of the Finance Act, 1994 cann .....

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en Section 76 penalty has been imposed upon the appellant. - Penalty under Section 78 of the Finance Act 1994 is not sustainable when penalty under 76 of the Finance Act is already paid by the appellant - appeeal allowed - decided in favor of app .....

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appeal has been filed by the appellant against Order-in-Appeal No. 22/BOL/2013 dated-14/02/2013 passed by Commr. of Central Excise (Appeals), Kolkata-III as first appellate authority. 2. Shri Ankit Kanodia, C.A. appearing on behalf of the appellant .....

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010 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 .....

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legal proposition that simultaneous penalties under Section 76 and 78 cannot be imposed after the amendment. Ld. C.A. relied upon the following case laws in support of his argument: i) The South India Paper Mills Ltd. Vs. CCE, Customs & Service .....

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Vs. Commr. of Service Tax, Kolkata [2009 (13) S.T.R. 658 (Tri.-Kolkata)] (v) Commr. of C. EX., 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 .....

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er-in-Appeal dated 14/2/2013 to argue that penalty under Section 78 of the Finance Act, 1994 has been correctly imposed by the first appellate authority. 4. Heard both sides and perused the case records. The issue involved in the present proceedings .....

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