TMI Blog2008 (6) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... efore 31.10.2004, Amnesty Scheme introduced regarding the non-imposition of penalty would apply in the case – order of commissioner is set aside – but assessee is directed to pay penalty as imposed by adjudicating authority - ST/16/2007 - A/550/WZB/2008-C-II/SMB - Dated:- 20-6-2008 - Shri M.V. Ravindran, Member (Judicial) (Final Order No. A/550/WZB/2008-C-II/SMB dt. 20.6.2008. certified o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant, and imposed a penalty of Rs. 500/- under the provisions of Section 75A and Rs. 500/- under the provisions of Section 76 and penalty of Rs. 200/- under Section 77 of the Finance Act, 1994. It was submitted that the applicant had discharged penalty of Rs. 500/- under Section 75A but amounts of penalty under Sections 76 77 are not discharged. The Commissioner of Central Excise Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax and the interest thereof is discharged by the assessee before 31.10.2004 would apply in the case. It is also seen that in an identical issue the Tribunal in the case of CCE, Bhopal Vs. Bharat Security Service Worker's Cont. as reported at 2006 (3) S.T.R. 703 (Tribunal) = 2005 (188) E.L.T. 454 took the view that amnesty scheme is applicable even to those assessee, who had taken the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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