2011 (2) TMI 80

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....EMENT Per: Adarsh Kumar Geol: 1. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 against order dated 13.11.2009 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi claiming following substantial question of law:- "i) Whether Tribunal is justified in extending the benefit of Section 80 of the Finance Act, 1994 when there....

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....bunal in the case of the Financers (supra) held that once penalty imposed under Section 78 of the Act, no penalty was imposable under Section 76 of the Act. It has not been shown any appeal has been filed against the said order of the Tribunal and stay granted. The decision of the Hon'ble High Court of Kerala in the case of Krishna Poduval dealt the issue whether Sections 76 and 78 can be invoked ....