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TMI Blog2015 (2) TMI 800X X X X Extracts X X X X X X X X Extracts X X X X ..... held that no simultaneous penalties under Section 76 and 78 may not be justified even if those penalties were legally not mutually exclusive, in the cases of CCE Vs. First Flight Curios Ltd. [2011 (1) TMI 52 - High Court of Punjab and Haryana], in case of CCE, Chandigarh-I Vs. M/s. Cooltech Corporation [2010 (12) TMI 78 - PUNJAB AND HARYANA HIGH COURT] and also in case of CCE, Vs, Pannu Property Dealers, Ludhiana [2010 (7) TMI 255 - PUNJAB AND HARYANA HIGH COURT] - There is also force in the appellants contention that neither in the Order-in-Original nor in the Order-in-Appeal option had been given to them to pay 25% of the mandatory equal penalty if the adjudicated liability of service tax and interest along with 25% of the mandatory equa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey were providing Business Auxiliary Service to the IOC and did not provide service in the brand name of IOC. He also stated that simultaneous penalties under Section 76 and 78 should not have been imposed in view of several judgments of Punjab Haryana High Court under jurisdiction of which the appellant is situated. The appellant also stated that in the adjudication order or in the Order-in-Appeal the option to pay 25% of the mandatory equal penalty should have been given and as the same has not been given it is required to be given now. 3. We have considered the appellant's contentions and the facts of the case. It is a fact that the appellant had rendered Business Auxiliary Service to IOC and therefore it is not correct to say ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 4. In the light of the foregoing, we waive the pre-deposit, set aside the impugned order and remand the case to the original adjudication authority for de-novo adjudication after allowing them the benefit of small scale if otherwise eligible and to consider the appropriateness of imposition of penalty under Section 76 once the penalty under Section 78 has be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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