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of <h1>Court condones delay, upholds penalty under Section 78 of Finance Act, 1994 for small amount. Appeal dismissed.</h1> <h3>COMMISSIONER OF C. EX., CHANDIGARH Versus CITY MOTORS</h3> The High Court of Punjab & Haryana condoned an 85-day delay in refiling an appeal challenging penalties under Sections 76 and 78 of the Finance Act, ... Penalty- Commissioner reduced the penalty under Section 78 of the Act and set aside the penalty under Section 76 of the Act. Revenue challenged the order. Held that- The penalty imposed under Section 78 of the Act was sufficient to cover the default of service tax. Dismissed the Appeal. The High Court of Punjab & Haryana condoned a delay of 85 days in refiling an appeal. The appeal challenged penalties imposed under Sections 76 and 78 of the Finance Act, 1994. The court found that the penalty under Section 78 was sufficient and dismissed the appeal, noting the small amount involved - Rs. 56,024.
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