2014 (6) TMI 392

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....ta, CA And Shri A V Naik, Adv. For the Respondent : Shri S Dewalwar, AR And Shri V K Agarwal, AR JUDGEMENT The short issue involved in the matter is that whether penalty under section 76 & 78 of the Finance Act, 1994 for the period prior to 10.05.2008 can be imposed simultaneously on the assessee or not. 2. Both sides produced certain decisions of the Hon'ble High Court. As in the case of ....