2013 (11) TMI 765

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....IA No. RKA/235/SRT-I/11 dated. 29.07.2011 under which Commissioner Appeals have rejected appeal filed by the revenue on the grounds that once penalty u/s. 78 has been imposed then no penalty u/s. 76 attracted in view of the 5^th proviso added to section 78 of the Finance Act, 1995 w.e.f. 10.05.2008 even if the period involved is prior to 10.05.2008. 2. None appeared on behalf of the respondent ....

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....en 5th proviso to section 78 of the Finance Act, 1994 was not existing. (a). British Airways PLC Vs. Commissioner ST, New Delhi [2013 (29) STR 177 (Tri. Del.)]. (b). Bajaj Travels Ltd. Vs. Commissioner [2012 (15) STR 417 (Del.)]. (c). Anand Decoreters & Hirers Vs. Commissioner ST, Ahmedabad [2013 (30) STR 86 (Tri. Ahmd.)]. 4. Heard Ld. A.R. and perused the case records. The issue invol....

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....following law has been laid down as per last sub-para of 22 reproduced below:-    The appellant has contended that once the penalty under Section 78 is imposed there is no case of imposition of penalty under Section 76 of the Act. In this regard appellant relies on the decision of M/s. First Flight Courier Ltd. (supra). We find that the Hon'ble High Court of Delhi in the case of Bajaj....