2006 (2) TMI 722

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..... 005 wherein the Commissioner (Appeals) has allowed the appeal of the respondents in respect of penalty imposed under Section 76 of the Finance Act, 1994, but upheld other penalties which have been imposed on the respondents. 2. None appeared on behalf of the respondents but there is request to decide the matter on merit and the written submissions are sent which are on record. Considered the su .....

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..... 76 is not correct inasmuch as the imposition of penalty under Section 76 is mutually exclusive of imposition of penalty under Section 78 of the Finance Act, 1944. I find force in the arguments of the learned DR. The Commissioner Appeals set aside the penalty imposed on the appellants under Section 76 coming to the conclusion that the penalty has already been imposed on the respondents under Secti .....

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..... an be ascertained from the fact that they have written 2 letters dated 20th July, 2001 and 28th May, 2003 to the Suptd. of Service Tax, Varanasi. This did not get any response from the department which could have created some kind of confusion in the mind of the respondent. 5. Under these circumstances Order of the Commissioner (Appeals) is contradictory itself and it would be in the interest o .....

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