TMI Blog2009 (11) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... penalties under sections 76 are 78 are mutually exclusive and, therefore, set aside penalty of imposed under section 78, while upholding the penalty imposed under section 76. - S/151 OF 2008 - 1687 OF 2009 - Dated:- 11-11-2009 - MS. JYOTI BALASUNDARAM, VICE PRESIDENT S. Venkatachalam for the Appellant. Ms. Indira Sisupal for the Respondent. ORDER 1. I have heard both sides on the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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