2010 (4) TMI 525

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....a for the Respondent. ORDER 1. Since both the appeals involve the same issue, even though separate adjudication orders have been passed, both the appeals are taken together and a common order is passed. 2. In both these cases, the original Adjudicating Authority while confirming the demand for Service Tax invoked the extended period, waived penalty under sections 76, 77 and 78 of the Fina....

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....ction 77 was to be imposed : (i) ACME Tele Power (P.) Ltd. v. CCE [2008] 17 STT 341 (New Delhi - CESTAT). (ii) Insurance & Provident Fund Department v. CCE [2007] 10 STT 502 (New Delhi - CEGAT). 3.1 Further, she also relied upon the Circular issued by the Board vide F. No. 137/167/2006-CX-4, dated 3-10-2007 to support her contention that penalty to the extent of 25 per cent was required t....