2010 (6) TMI 78

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..... ithout cumulative penalisation. - the appellant gets the limited relief of waiver of penalty imposed on it under Sections 76 and 78 while the penalty imposed under Section 77 is confirmed along with service tax and interest demands confirmed
For approval and signature: Hon'ble Shri D.N. Panda, Member (Judicial) and Hon'ble Shri S.K. Gaule, Member (Technical) Shri R.G. Sheth, Advocate for the .....

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..... and submits that when the legislation enacted the provision, it was well known that no concession of penalty should be granted. 3. On hearing both sides and after examining the records as well as appreciating that the appellant does not want to litigate the matter further and also the proceedings throws light that the proceeding was initiated at the earliest stage of the inception of law, it wo .....

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