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of <h1>CESTAT Chennai: Appeal on Penalties under Finance Act Sections 77 & 78 Rejected, Section 76 Penalty Set Aside</h1> <h3>Commissioner of Central Excise, Tirunelveli Versus R. Valathi Raja</h3> Commissioner of Central Excise, Tirunelveli Versus R. Valathi Raja - TMI The Appellate Tribunal CESTAT, Chennai rejected the department's appeal regarding penalties imposed under Sections 77 and 78 of the Finance Act, 1994. The lower appellate authority upheld the penalties but set aside the penalty under Section 76. The Tribunal held that one of the penalties under Section 76 or Section 78 is sufficient due to the penalties being mutually exclusive after a law amendment.
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