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of <h1>Appeal outcome: Penalty under Section 76 set aside, Section 78 penalty upheld. Department's appeal rejected.</h1> The appeal was heard by the Appellate Tribunal CESTAT, New Delhi, resulting in the setting aside of the penalty under Section 76 while upholding the ... Penalties u/s 76 and 78 simultaneously – following the decision of High Court of Punjab & Haryana in the case of CCE, Chandigarh Vs. City Motors in Service Tax (2010 TMI - 75950 - HIGH COURT OF PUNJAB AND HARYANA) tribunal uphold the decision of commissioner (appeals) in which penalty u/s 76 was set aside. The Appellate Tribunal CESTAT, New Delhi heard an appeal where the penalty under Section 76 was set aside but the penalty under Section 78 was upheld. The Tribunal rejected the appeal by the Department citing a precedent that two penalties for the same default cannot be imposed. The decision was pronounced on 22.03.2010 by Hon'ble Mr. M. Veeraiyan, Member (Technical).
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