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TMI Blog2008 (10) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... Even the other penalties under Section 76 and 77 are not justified. - ST/346/2007 - 1179/2008 - Dated:- 3-10-2008 - Dr. S.L. Peeran, Member (Judicial) and Shri T.K. Jayaraman, Member (Technical) (Final Order No. 1179/2008 dt. 3.10.2008 certified on 24.10.2008 in Appeal No. ST/346/2007) Shri Rajesh Kumar , CA for the appellants. Mrs. Joy Kumari Chander, JCDR for the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso was appropriated. However, he dropped the proposal to impose penalty under Section 76 and 77 of the Finance Act, 1994 but he imposed penalty of Rs 8,000/- under Section 78 of the Finance Act, 1994. 3.1 The said order of the Assistant Commissioner was taken up by the Commissioner in exercise of the powers of revision conferred on him in terms of Section 84 of the Finance Act, 1994. After th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . She relied on the decision of the Hon'ble High Court of Rajasthan in the case of UOI Anr. Vs. Aakar Advertising - 2008-TIOL-303-HC-RAJ-ST. 5. The learned Chartered Accountant tried to distinguish the facts of the case and stated that this issue is squarely covered by the decision of this Tribunal in the case of M/s. Majestic Mobikes Pvt. Ltd. Others Vs. CST vide Final Order No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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