2012 (8) TMI 719

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....DER Mathew John, Technical Member - After hearing both the sides for the purpose of stay petition it was found that this is a matter of very short issue therefore the requirement of pre-deposit of dues arising from the impugned order was waived and appeal itself was taken up for disposal. 2. The appellants were providing the service of cable operators. During the period January 2004 to Ma....

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....wed the net duty liability is Rs. 18,889/-. So the penalty should have been for Rs. 18,889/- only. 4. He further submits that Hon'ble Punjab & Haryana High Court in the case of CCE v. First Flight Courier Ltd. [S.T.A. No. 48 of 2010, dated 28-1-2011] has decided that there is no case for imposing penalty under Section 76 and Section 78 simultaneously. He prays that penalty under Section 76 may ....