2008 (8) TMI 103

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..... r Section 78 and 76 amounts to double jeopardy - said case-law is clearly applicable to the facts of the present case, hence, assessee’s appeal is allowed - ST/352/2007 - 951/2008 - Dated:- 7-8-2008 - Shri T.K. Jayaraman, Member (Technical) Final Order No. 951/2008 dt. 7.8.2008 certified on 12.8.2008 in Appeal No. ST/352/2007) S/Shri M.V.S. Appa Rao S.V. Ratnam, Advocates for the Ap .....

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..... ment Vs CCE, Jaipur - 2007 (8) STR 368 (Tri-Del) wherein it has been held that imposition of penalties under Section 78 and 76 amounts to double jeopardy. 3. On a very careful consideration of the issue, I find that the said case-law is clearly applicable to the facts of the present case, hence, I allow the appeal with consequential relief (Pronounced and dictated in open Court.) - - Ta .....

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