2013 (4) TMI 581

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..../2011 dated 25/04/2011. Under the above order, the Commissioner (Appeals), inter-alia, set-aside the imposition of penalty under Section 76 of the Finance Act, 1994, as once penalty under Section 78 of the Finance Act, 1994 is imposed. 2. The respondent M/s.Gujarat Television Network filed written submission on 14/02/2013 and waived the right to hearing requesting to set-aside the issue in ligh....

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.... judgment of this very Bench dated 29/06/2012 in the case of Jivant Enterprise (supra) that the Honble Bench in para 7 has relied upon the judgment of the Honble High Court of Karnataka in the case of Motor World [2012 (27) STR 225 (Kar.)]. In this judgment, the Honble Karnataka High Court has held that the amendment carried out under Section 78 of the Finance Act, 1994 is only a clarificatory ....