https://www.taxtmi.com/forum/issue?id=107285 Whether both penalties may be imposed turns on distinct statutory triggers: the audit-discovered short-levy penalty under Section 11A(5), applicable when particulars exist in the assessee's records, and the fraud-based penalty under Section 11AC, applicable when duty is evaded by fraud, collusion, wilful misstatement, suppression of facts or intentional contravention. The same factual act should not attract both penalties for the identical offence; constitutional protection against double jeopardy operates as a limiting principle. en-us Fri, 05 Sep 2014 17:02:38 +0530 Thu, 23 Jan 2025 15:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107285 Whether both penalties may be imposed turns on distinct statutory triggers: the audit-discovered short-levy penalty under Section 11A(5), applicable when particulars exist in the assessee's records, and the fraud-based penalty under Section 11AC, applicable when duty is evaded by fraud, collusion, wilful misstatement, suppression of facts or intentional contravention. The same factual act should not attract both penalties for the identical offence; constitutional protection against double jeopardy operates as a limiting principle. Discussion-Forum Service Tax Fri, 05 Sep 2014 17:02:38 +0530 https://www.taxtmi.com/forum/issue?id=107285