2016 (11) TMI 1460

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the respondent assessee. 2. The Adjudicating Authority imposed a penalty under Section 77 and penalty under Section 78 and abstained from imposing any penalty under Section 76. Revenue being aggrieved filed an appeal before the Commissioner (Appeals) and the Ld. Commissioner (Appeals) vide impugned order rejected department's appeal and held that both the penalties under Sections 76 and 78 ar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... involved. In a recent judgement Hon'ble High Court of Punjab and Haryana in the case of First Flight Courier reported in (2011):22 STR 622 (P&H) taking into consideration the amending provisions, has specifically ruled that penalty under Section 76 as well as Section 78 cannot be imposed simultaneously for the period prior to the amendment of said provisions. Relevant para 5 of the same is reprod....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....levied under Section 78 could be taken into account for levying or not levying penalty under Section 76 of the Act. In such situation, even if reasoning given by the appellate authority that if penalty under section 78 of the Act was imposed, penalty under Section 76 of the Act could never be imposed may not be correct, the appellate authority was within its jurisdiction not to levy penalty under ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... enactment. "Therefore if an act creates a new offence it will bring into its fold only those offenders who commit all ingredients of the offence after the Act comes into operation. The same principle has been applied while dealing with a law which affects the power of grant of pardon or remission. Section 433A of code of criminal procedure which requires that where a sentence of imprisonment for ....