2017 (6) TMI 1220

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..... red by the judgment of jurisdictional Gujarat High Court in the case of Raval Trading Company [2016 (2) TMI 172 - GUJARAT HIGH COURT], wherein it has been held that simultaneous penalty under Section 76 and Section 78 of the Finance Act, 1994 cannot be imposed - appeal allowed - decided in favor of appellant.
Hon'ble Dr. D.M. Misra, Member (Judicial) Shri Aditya Tripathi, Advocate for the appe .....

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..... ant fairly points out that the issue has also challenged the impugned Order on merit, which is pending before this Tribunal as Appeal No.ST/11785/2016. However, he submits that the present impugned order passed by the ld. Commissioner imposing penalty under Section 76 in addition to the penalty already confirmed by the adjudicating authority under Section 78 of the Finance Act, 1994 is untenable i .....

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