https://www.taxtmi.com/caselaws?id=33719 Penalty under Section 76 of the Finance Act, 1994 is not sustainable where penalty under Section 78 has already been imposed, so that penalty was deleted. Penalty under Section 77 may still be levied where suppression is found and that finding is not challenged; on that basis, the Rs. 1,000 penalty under Section 77 was upheld. The operative effect is a modification of the earlier order by removing the Section 76 penalty while sustaining the Section 77 penalty. en-us Tue, 03 Feb 2009 00:00:00 +0530 Sat, 20 Jun 2009 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33719 Penalty under Section 76 of the Finance Act, 1994 is not sustainable where penalty under Section 78 has already been imposed, so that penalty was deleted. Penalty under Section 77 may still be levied where suppression is found and that finding is not challenged; on that basis, the Rs. 1,000 penalty under Section 77 was upheld. The operative effect is a modification of the earlier order by removing the Section 76 penalty while sustaining the Section 77 penalty. Case-Laws Service Tax Tue, 03 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33719