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TMI Blog2015 (1) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... eded by the ld. AR, the adjudicating authority has imposed only one penalty under Sections 78 and 76 together. Thus in effect, there is only one penalty which is equal to the adjudicated service tax liability which therefore is to be treated to have been imposed under Section 78 - penalty under Section 78 will be reduced to 25% of the adjudicated service tax liability provided the adjudicated service tax liability (along with interest) and the reduced penalty (i.e. 25% of the mandatory equal penalty) are paid within 30 days of the receipt of this order - Decided in favour of assesse. - ST/59910/2013-CU(DB) - F. Order No. 54696/2014 - Dated:- 26-11-2014 - Mr. G. Raghuram and Mr. R.K. Singh, JJ. For the Appellant : Shri Akhil Gupta, C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing hearing only stated that penalty under Section 76 should not be imposed when penalty under Section 78 has been imposed and that they should be given option to pay reduced (25%) of the mandatory equal penalty in terms of proviso to Section 78 ibid as the lower authorities had not done so. 4. The ld. AR concedes that in the adjudication order only one penalty (equal to the adjudicated service tax liability) has been imposed under Sections 76 and 78 ibid by the original adjudicating authority. 5. Heard both sides. There has been no directions to the lower authorities from any higher judicial forum not to go ahead with the adjudication and therefore there was no reason for the lower authorities to keep the case pending. In view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (Appeals), the assessee respondent has been given the benefit of payment of reduced penalty - Court has followed a consistent view that the assessee is required to be given the option by the adjudicating authority where he is asked to pay a duty demand with interest and 25% of penalty within 30 days from the date of adjudication of the order and in such case, he would be liable to pay only 25% of the penalty - Whenever such option had not been given, the remand had been made to the concerned authorities and the period of 30 days is being considered, if in case option is not given earlier, from the date of availing such option - since no option was given, the Tribunal can award such an option to the assessee. 7. In view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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