2018 (9) TMI 580

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....ent: Shri. S.N. Gohil (A.R.) ORDER Per: Ramesh Nair The brief facts of the case are that the appellant are engaged in the activity of job work such as Grinding, Boring and Nitriding work on the goods supplied by their principal M/s Usha Compressors Pvt. Ltd during the period from 10/9/2004 to 28/02/2005. After carrying out the above process the goods are returned without payment of Centra....

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.... considered the submission made by the Ld.AR and perused the record. On going through the grounds of appeal we find that the appellant's submission in the defence is that they have carried out the processing on the goods supplied by the principal such as Grinding, Boring and Nitriding work. During the relevant time the processing of the goods was not covered under the definition of the Business Au....

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....s imposed under Section 76 & 78. We find that as of now it is a settled Law that penalty Under Section 76 & 78 cannot be imposed simultaneously. Therefore, the penalty imposed Under Section 76 is set aside. 6. As regard, the penalty imposed Under Section 78. We find that the adjudicating authority has not given the option of 25% penalty to the appellant in the Order in Original. As per Supreme ....