2013 (6) TMI 290

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..... ment Vs. CCE, Jaipur [2007 (4) TMI 612 - CESTAT NEW DELHI] that when Section 78 penalty is imposed, there is no justification for imposing penalty under Section 76. - Appeal No. 1905/2010 - - - Dated:- 24-8-2012 - Mr. M. Veeraiyan, J. For the Appellant: Mr. M.M. Ravi Rajendran, Deputy Commissioner (AR) JUDGEMENT This is an appeal by the department against the order of the Commission .....

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..... ecords. I find that the original authority has confirmed the demand of service tax and imposed penalty under Section 78 but refrained from imposing penalty under Section 76. Commissioner (Appeals) has also upheld the non-imposition of penalty under Section 76. The department is in appeal against the concurrent finding of the authorities below against imposition of penalty under Section 76. Undispu .....

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