2014 (6) TMI 392

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..... ld that:- Both sides produced certain decisions of the Hon'ble High Court. As in the case of United Communication Udupi 2011 (10) TMI 163 - KARNATAKA HIGH COURT, the Hon'ble High Court held that the liability of penalties cannot be imposed under section 76 and 78 of the Finance Act, 1994 simultaneously. But in the case of Krishna Poduval 2005 (10) TMI 279 - Kerala High Court wherein the Hon'ble Hi .....

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..... ons of the Hon'ble High Court. As in the case of United Communication Udupi 2010 (281) ELT 168 (Kar.), the Hon'ble High Court held that the liability of penalties cannot be imposed under section 76 and 78 of the Finance Act, 1994 simultaneously. But in the case of Krishna Poduval 2006 (1) STR 185 (Ker) wherein the Hon'ble High Court of Kerala has held that penalty under section 76 78 .....

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