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TMI Blog2013 (11) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of Anand Decoreters & Hirers Vs. Commissioner ST, Ahmedaba [2013 (8) TMI 374 - CESTAT AHMEDABAD] - Decided against assessee. - ST/589/2011-SM - - - Dated:- 3-9-2013 - H K Thakur, J. For the Appellant : Written Submission For the Respondent : Shri P N Sarvaiya, AR PER : H K Thakur This appeal has been filed by the appellant against order-in-Revision No. 08/VDR-II/S.Tax/Parisharam/ADJ/Commr./2011-12 dt. 01/07/2011 passed by Commissioner Central Excise Customs Vadodara, holding, that penalty under section 76 of the Finance Act, 1994 was also imposable in addition to penalty imposed under Sec.78 for the period 2003-04 2005-06, under OIO No.D/STC/AC/23/Parishram Travels/2009 dt. 17/07/2009 AC CEX Service Tax Vadodara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sec. 78 will have only prospective effect. (a). British Airways PLC Vs Commissioner ST, New Delhi [2013 (29) STR 177 (Tri. Del)]. (b). Bajaj Travels Ltd. Vs. Commissioner [2012 (15) STR 417 (Del.)]. (c). Anand Decoreters Hirers Vs. Commissioner ST, Ahmedabad [2013 (30) STR 86 (Tri. Ahmd.)]. 4. Heard Sh. P.N.Sarviya (A.R.) on behalf of the revenue as none was present on behalf of the appellant. From the written submissions of the appellant and the records it is seen that issue involved is whether penalty u/s. 76 of the Finance Act 1994 can be imposed when penalty u/s. 78 of the Finance Act has already been imposed. It is the case of the appellant that proviso to section 78 of the Finance Act has been introduced w.e.f. 10.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this (decision we uphold the imposition of penalty under Section 76 of the Finance Act by the Commissioner." The above judgment of the CESTAT is latest on this aspect of litigation and has to be considered as the proper interpretation of law on the subject based of Delhi High Court Judgment in the case of British Airways PLC Vs. Commissioner ST (supra). Further Ld. AR relied upon the judgment of this very bench in the case of Anand Decoreters Hirers Vs. Commissioner ST, Ahmedabad [2013 (30) STR 86 (Tri. Ahmd.)] para 4 of this judgment is reproduced below:- "4. I have considered the submissions of both sides and I find that in this case the very fact that amounts were collected by mentioning the same on the reverse side of the invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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