2010 (3) TMI 809

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..... he Revenue by the judgment of Hon'ble Kerala High Court in the case of [Krishna Poduval (2005 - TMI - 75949 - Kerala High Court)], penalties 76 and 78 can be imposed simultaneously. order setting aside the penalty on the respondent under Section 76 of the Finance Act, 1994 is not correct, Revenue's appeal is accordingly allowed.
RAKESH KUMAR, JJ. S.K. Bhaskar for the Appellant. ORDER 1. This .....

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..... if penalty is imposed under Section 78, penalty under Section 76 cannot be imposed and that this view is incorrect in view of the judgment of Hon'ble High Court of Kerala at Ernakulam in the case of Asstt. CCE v. Krishna Poduval [2006] 3 STT 96 and also the judgment of the Tribunal in the case of Bajaj Travels Ltd. v. CCE [2009] 21 STT 412 (New Delhi - CESTAT). 3. I have carefully considered the .....

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