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TMI Blog2011 (4) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... were in force, therefore as held by the lower appellate authority, the penalty under Section 76 ibid is not imposable when penalty under Section 78 ibid is imposable - As per the decision of CCE vs. Silver Oak Gardens Resort[2007 -TMI - 3438 - CESTAT, NEW DELHI] Decided in favour of assessee. - ST/137/10 - - - Dated:- 5-4-2011 - Mr. Ashok Jindal, J. Shri Kishori Lal, SDR for the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals), who modified the order by dropping the penalty under Section 76 ibid holding that the fifth proviso of Section 78 ibid provides that if penalty is paid under Section 78 ibid, the provisions of Section 76 shall not apply. Aggrieved from the said order, revenue is in appeal. 3. The ld. DR submitted that penalty under Section 76 and 78 are two distinct and separate penalties for two o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside. 4. On the other hand, the authorised representative of the respondent submits that in this case the period involved is 2007 to February 2009 and when the show-cause notice was issued the proviso 5 to Section 78 was in existence. He further relied on the decision of CCE vs. Silver Oak Gardens Resort reported in 2008 (9) STR 481, CCE vs. Punnu Property Dealer 2009 (14) STR 635 (Tri-Del), ..... X X X X Extracts X X X X X X X X Extracts X X X X
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