https://www.taxtmi.com/caselaws?id=208550 The Appellate Tribunal CESTAT, Chennai rejected the department's appeal on penalties 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, deeming penalties under Section 76 or 78 as mutually exclusive following a law amendment. en-us Wed, 14 Jul 2010 00:00:00 +0530 Thu, 19 Jan 2012 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208550 The Appellate Tribunal CESTAT, Chennai rejected the department's appeal on penalties 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, deeming penalties under Section 76 or 78 as mutually exclusive following a law amendment. Case-Laws Service Tax Wed, 14 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208550