Custom, Excise & Service Tax Tribunal
Cce, Tirunelveli vs Shri. R. Valathi Raja on 14 July, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH AT CHENNAI ST/117/2010 (Arising out of Order in Appeal No. 409/2009 dated 27.11.2009, passed by the Commissioner of Central Excise, (Appeals), Madurai). For approval and signature Honble Dr. CHITTARANJAN SATAPATHY, Technical Member CCE, Tirunelveli : Applicant Vs. Shri. R. Valathi Raja : Respondent
CORAM Dr. CHITTARANJAN SATAPATHY, Technical Member Appearance Shri C. Rangaraju, SDR, for the applicants None for the respondent Date of hearing : 14.07.10 Date of decision : 14.07.10 Final ORDER No._____________ The respondents are not present. Heard Shri C.Rangaraju, SDR, appearing for the department. The department is in appeal on the ground that the lower appellate authority has upheld the penalties imposed under Section 77 and Section 78 of the Finance Act, 1994, but has set aside the penalty under Section 76 of the Finance Act, 1994. I am of the view that the impugned order does not require any interference in view of a number of decisions of the Tribunal holding that one of the penalties imposed under Section 76 or under Section 78, is sufficient keeping in view the subsequent amendment to the law making these penalties mutually exclusive. As such, the departments appeal is rejected. (Order pronounced and dictated in the open Court) (Dr. CHITTARANJAN SATAPATHY) TECHNICAL MEMBER BB 2