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2018 (7) TMI 100

1.10.2004 to 31.03.2010. The amendment in Section 78 was carried out w.e.f. 10.05.2008. - Tribunal in the case of Ramawat Construction Co. vs. CCE, Jaipur-II [2017 (5) TMI 705 - CESTAT NEW DELHI] has ordered that penalties under both Sections 76 and 78 can be imposed for the period prior to the amendment in Section 78 carried out w.e.f. 10.05.2008. - Penalty u/s 76 is imposable for the period 01.10.2004 to 09.05.2008 - The lower authority is directed to quantify and impose the penalty u/s 76 for the above period - appeal allowed by way of remand. - S. T. Appeal No. 60538 of 2013 - Final Order No. 52378 / 2018 - 2-7-2018 - Hon ble Mr. V. Padmanabhan, Member (Technical) And Hon ble Ms. Rachna Gupta, Member (Judicial) Sh. G. R. Singh, .....

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noted that the adjudicating authority has refrained from imposing penalty under Section 76, since penalty under Section 78 has already been imposed. 5. The Revenue has relied on the Tribunal decision in the case of Ramawat Construction Co. vs. CCE, Jaipur-II (Final Order Nos. 53206 - 53207/2017 dated 12.05.2017). The Tribunal in the said case has ordered that penalties under both Sections 76 and 78 can be imposed for the period prior to the amendment in Section 78 carried out w.e.f. 10.05.2008. The observation of the Tribunal in the above case is reproduced below:- 7. Regarding imposition of penalty under both Sections 76 and 78, we note that the provisions of Section 78 have been amended w.e.f. 10.05.2008. The last proviso in the said sect .....

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.f. 16th May, 2008, it cannot have retrospective operation in the absence of any specific stipulation to this effect. Going by the nature of the amendment, it also cannot be said that this amendment is only clarificatory in nature. We may mention that Punjab and Haryana High Court in its decision dated 12th July, 2010 in STA 13/2010, entitled Commissioner of Central Excise v. M/s. Pannu Property Dealers, Ludhiana [2011 (24) S.T.R.173 (P & H)] has taken the view that even if the scope of two sections of the Act may be different, the fact that penalty has been levied under Section 78 could be taken into account for levying or not levying penalty under Section 76 of the Act. However, that was a case where the appellate authority had exerci .....

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