STA No.15 of 2010 (O&M) -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH STA No.15 of 2010 (O&M) DATE OF DECISION: February 18, 2010 COMMISSIONER, CENTRAL EXCISE ...APPELLANT COMMISSIONERATE, CHANDIGARH VERSUS M/S CITY MOTORS, AGGARSAIN CHOWK, ...RESPONDENT SAMANA, DISTRICT PATIALA (PUNJAB) CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. PRESENT: MR. GURPREET SINGH, SR. STANDING COUNSEL FOR THE APPELLANT. ASHUTOSH MOHUNTA, J.(ORAL) C.M. No.1621-CII of 2010 There is delay of 85 days in refiling the present appeal. For the reasons mentioned in the application, the delay is condoned. Main Case The Revenue has filed this appeal impugning the orders passed by the Commissioner(Appeals) as well as by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (for short 'the Tribunal'), vide which it has been held that imposition of penalty under Section 78 of the Finance Act, 1994 (for short 'the Act') is sufficient to meet the ends of justice. The respondent was levied penalty under Section 76 and Section 78 of the Act for the same cause of action by the adjudicating STA No.15 of 2010 (O&M) -2- authority. In appeal, the Commissioner reduced the penalty under Section 78 of the Act and set aside the penalty under Section 76 of the Act. The Revenue challenged the order passed by the Commissioner (Appeals) which has been dismissed. A perusal of the impugned order shows that the penalty imposed under Section 78 of the Act was sufficient to cover the default of service tax. Moreover, two penalties for the same default could not be imposed upon the respondent. Apart from the above, even the amount involved in the present appeal is very less, i.e. only Rs.56,024/-. Resultantly, we find no merit in this appeal and the same is accordingly dismissed in limine. (ASHUTOSH MOHUNTA) JUDGE February 18, 2010 (MEHINDER SINGH SULLAR) Gulati JUDGE