2007 (6) TMI 216

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....ant. Shri Samir Chitkara, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The Assistant Commissioner, Central Excise, Daman vide his order dated 31-12-2004 confirmed the duty of Rs. 21,93,742/- as service tax and imposed penalty on an identical amount under Section 78. However, the penalty of Rs. 1,67,400/- was imposed by him under Section 76 of Finance Act, 1994. The sai....