2017 (7) TMI 562

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....pondent ORDER Per: C J Mathew Appeal of Revenue is against the order-in-appeal no.AGS (31-32) 16, 51/2011 dated 18th February 2011 of Commissioner of Central Excise & Customs (Appeals), Aurangabad and is limited to the disinclination on the part of the first appellate authority to accede to their appeal for imposition of penalty under section 76 of Finance Act, 1994 against the same lack in the....

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.... Jaipur [2009 (15) STR 338] which itself relied upon the decision of the Hon'ble High Court of Kerala in Assistant Commissioner Central Excise v. Krishna Poduval [2006 (1) STR 185 (Ker)] to counter the reliance placed by the lower authorities on the decision of the Hon'ble High Court of Punjab & Haryana in Commissioner of Central Excise v. M/s First Flight Courier Ltd [2011-TIOL-67-HC-P&H-ST]. 4.....

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....ement does not debar simultaneous imposition of penalty and has merely observed that there may be no justification for imposition of penalty under section 76 when section 78 has been invoked. According to Revenue, the failure on the part of the first appellate authority to espouse justifiable reasons renders the impugned order to be incongruous with the decision relied upon in it. 5. We do not fi....