2014 (7) TMI 851

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....Consultant PER : G Raghuram Revenue has preferred the appeal against the order dated 12.1.2009 passed by the Commissioner (Appeals), Chandigarh. The appellate Commissioner partly allowed the appeal preferred by the respondent/assessee against the order dated 31.3.2008 of the Assistant Commissioner, Central Excise, Jalandhar. 2. Proceedings were initiated against the assessee who was engag....

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....sly could be imposed, following the judgement of this Tribunal in The Financers Vs. CCE, Jaipur 2007 (8) STR 7 (Tri.-Del.) 4. The issue of imposition of simultaneous penalties under Sections 76 and 78 was considered by several High Courts and there are conflicting views expressed on this aspect. While High Courts of Kerala and Delhi opined that prior to the amendment w.e.f . 10.5.2008 by a prov....

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.... Court in CST, Bangalore Vs . Motor World - 2012 (27) STR 225 ( Kar .) 5. The Larger Bench of this Tribunal in CCE Vs. Kashmir Conductors - 1997 (97) ELT 257 (T) had occasion to consider the issue as to the decision of which the High Court should be followed in case of conflicting opinions, particularly in the context of the fact that the Tribunal, an all India Tribunal, operates within the ter....