2010 (12) TMI 78

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....al has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act , 1994 against order dated 22.3.2010 passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi proposing following substantial question of law:- "Whether the ld. CESTAT was right in not imposing penalty under section 76 of the Finance Act, 1994 for the ....

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....ive and could not be imposed simultaneously. On further appeal, the Tribunal dismissed the appeal following order of this Court in Service Tax Appeal No.15 of 2010 (CCE Chandigarh Vs. City Motors ) decided on 18.2.2010. We have heard learned counsel for the appellant. It is not disputed that the Tribunal has merely followed the order of this Court in City Motor's case. Moreover, in order dated ....