2009 (9) TMI 47

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....for the appellant. None (request for on merit), for the respondent. [Order per : Rakesh Kumar, Member (Technical)] - This is appeal by the Revenue against order-in-appeal No. 01/CE/CHD-II/2009 dated 13/4/2009 passed by CCE (Appeals), Chandigarh by which the Commissioner (Appeal) while upholding the service tax demand and penalty under Section 78 of the Finance Act 1994, set aside the penalty und....

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....mental Representative and also gone through the cross objection of the respondent. 5. The period of dispute of this case is 2002 to 2005 and during this period, for non-payment of service tax with intent to evade the same, penalty were imposable under Section 78 and as well as 76 and there was no specific provision that when penalty under Section 78 is imposable, the penalty under Section 76 woul....