2018 (4) TMI 971

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..... der 78, no penalty should be imposed under Section 76 - the appellant is only liable for penalty under Section 78 and not under Section 76 simultaneously - appeal allowed in part. - ST/85205/2014 - A/85859/2018 - Dated:- 27-3-2018 - Shri Ramesh nair, member (judicial) And shri raju, member (technical) Shri Prashant Patankar, Advocate, for Appellant Shri Dilip Shinde, Asstt. Commissi .....

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..... vice Tax payment is due to ignorance. Therefore, harsh penalties under Sections 76 and 78 should not have been imposed invoking the provisions of Finance Act, 1994. 3. Shri Dilip Shinde, learned Asstt. Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful submissions and perusal of the records, we find that the only issue to be deci .....

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