TMI Blog2018 (12) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... 10/05/2008 - appeal allowed - decided in favor of Revenue. - APPEAL No.ST/85586/15 - A/88015/2018 - Dated:- 30-11-2018 - Shri S K Mohanty, Member (Judicial) And Shri P Anjani Kumar, Member (Technical) Shri. M.P. Damle, Asst. Comm. (AR) for Appellant None for respondent ORDER Per: P Anjani Kumar, 1. This appeal is filed by the Revenue against Order-in-Appeal No.NGP/EXCUS/000/APP/188/14-15 dated 19/11/2014 passed by the Commissioner of Customs, Central Excise and Service Tax, (Appeals) Nagpur. 2. Brief facts of the case are that the respondent M/s. Gondwana Engineers Pvt. Ltd. were engaged in providing services of design, engineering, civil construction and supply of material in relation to sea water de-sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... la Sagar Vs CST, Mumbai-II 2015 (38) STR 1017 (Tri- Mum) v) CCE Vs. Krishna Poduval 2006 (1) STR 185 (Ker) 3.1 He also brought to the notice of the Bench that the decision in the case of Board of Control for Cricket in India Vs. CST, Mumbai 2015 (37) STR 785 (Tri-Mumbai) was upheld by the Hon ble Supreme Court. 4. None appeared for the respondents and from the records of the case it is seen that the respondents has requested for waiver of personal attendance and submitted that the case may be decided on the basis of merits and records available. 5. Heard both sides and perused the records. 6. We find that the learned AR for the department has made a strong case in their favour. We find that the Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the person concerned. But we are of opinion that the incidents of imposition of penalty are distinct and separate and even if the offences are committed in the course of same transaction or arises out of the same act, the penalty is imposable for ingredients of both the offences. The Hon ble High Court of Delhi in Bajaj Travels Ltd. [ 2012 (25) S.T.R. 417 ] also concurred with the view taken by the Hon ble Kerala High Court and held that Sections 76 and 78 operated in two different fields and penalty was imposable under both separately, even if offences were committed in course of the same transaction or arose out of the same act. However, since the law has been amended prospectively w.e.f. 10-5-2008 so as to bar the imposition of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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