Case Law Details
Section 76 provides for penalty for failure to pay the amount while Section 78 provides for penalty for suppressing the taxable value. Section 78 is, thus, more comprehensive and provides for higher amount. Even if technically, the scope of sections 76 and 78 is different, penalty under Section 76 may not be justified if penalty had already been imposed under Section 78; the appellate authority was within its jurisdiction not to levy penalty under section 76 of the Act having regard to the fact that penalty equal to service tax had already been imposed under section 78 of the Act.
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
STA No. 48 of 2010
COMMISSIONER OF CENTRAL EXCISE, COMMISSIONER ATE
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