2008 (10) TMI 175

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....dvocate, for the Respondent. [Order]. - There are the applications filed by the Revenue for stay of the operation of the order-in appeal No.155/CE/LDH/ 08 dated 3-6-08 and 156/CE/LDH/08 dated 3-6-08 passed by CCE (Appeals), Chandigarh. Since, the facts and issue involved in both the appeals are common, same are being disposed of by a common order. In both these cases, the respondents are real e....

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....however, by the impugned orders while upholding the service tax demands within the five years period and imposition of penalty under Section 78, set aside the penalties under Sections 76 and 77. It is against the Commissioner (Appeals)'s orders setting aside the penalties imposed under Sections 76 and 77 that Revenue has filed these appeals along with stay petitions. 2. The learned departmental....

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....nalty under Sections 76 and 77. In this regard he relied on the Tribunal's judgment in the case of The Financers v. CCE, Jaipur reported in 2007 (8) S.T.R. 7 (Tri.-Del.) and also in the case of CCE, Ludhiana v. Silver Oak Gardens Resort reported in 2008 (9) S.T.R. 481 (Tri.-Del.), wherein the Tribunal held that penalty under Section 76 is not warranted when the penalty under Section 78 has been im....