2013 (11) TMI 766

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....en filed by the Commissioner of Central Excise, Surat-I against the Order-in-Appeal passed by Commissioner (Appeals) Surat. The issue involved in both these appeals is whether the penalty u/s. 76 of the Finance Act, 1994 is imposable when penalty u/s. 78 of the said Act is already imposed upon the respondents. The Original Adjudicating Authority did not impose any penalty upon the respondents u/s.....

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..... It is seen from the case records that earlier also on a personal hearing fixed on 04.02.2013 advocate of the respondent was asking for short adjournment as he was going for a pilgrimage and is unable to attend the personal hearing fixed on 04.02.13. In view of the above no adjournment is allowed to the respondents and the appeals are taken up for final disposal. 3. Heard Sh. J. Nagori (AR.) o....

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....llant 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 Travels Ltd. v. Commissioner of Service Tax reported in 2012 (25) STR 417 (Del.) has held that Section....

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....ted by mentioning the same on the reverse side of the invoice and not paid service tax on the same clearly amounts to misdeclaration of value and suppression of facts on the part of the appellant. In view of the decision of the Hon'ble High Court in the case of Neminath Fabrics Pvt. Ltd. the contention that show-cause notice was issued after two years, would not be of any help to the assessee. As ....