https://www.taxtmi.com/caselaws?id=75962 Penalty under Section 76 of the Finance Act, 1994 does not survive where penalty under Section 78 has already been imposed for the same default. CESTAT, following the Punjab and Haryana High Court view, treated simultaneous penalties for the same contravention as unsustainable and upheld deletion of the Section 76 penalty while maintaining the Section 78 penalty. The operative principle is that duplicative punishment for one default is not permissible when the more specific penalty provision has been applied. en-us Mon, 22 Mar 2010 00:00:00 +0530 Thu, 27 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75962 Penalty under Section 76 of the Finance Act, 1994 does not survive where penalty under Section 78 has already been imposed for the same default. CESTAT, following the Punjab and Haryana High Court view, treated simultaneous penalties for the same contravention as unsustainable and upheld deletion of the Section 76 penalty while maintaining the Section 78 penalty. The operative principle is that duplicative punishment for one default is not permissible when the more specific penalty provision has been applied. Case-Laws Service Tax Mon, 22 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75962