QUALITY WELDING WORKS Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) HEARD both sides.

(2.) THIS appeal arises from order dated 22 -12 -2009 passed by the Commissioner (Appeals), Chandigarh. By the impugned order, the Commissioner (Appeals) refused to interfere in the order passed by the adjudicating authority in relation to the imposition of penalty under Section 76 as well as Section 78 of the Finance Act, 1994. The same is sought to be given challenge on two grounds -firstly, that there cannot be penalty under both the provisions simultaneously; and secondly, applying the provisions of Section 80 of the said Act, the authority could not have imposed penalty in the facts and circumstances of the case.

(3.) PLACING reliance in the decisions in the matter of Martial Security & Detective Service (P) Ltd. v. CCE, Meerut -I, reported in : 2008 (12) S.T.R. 157, Price Water House Coopers Dev. Associates Ltd. v. CST, Bangalore, reported in : 2008 (11) S.T.R. 43; and Remac Marketing (P) Ltd. v. Commissioner of Service Tax, Kolkata, reported in : 2009 (13) S.T.R. 658, the learned advocate for the Appellants submitted that, the law on the point that there cannot be penalty under Section 77 and 78 of the said Act at one and the same time has been well settled and followed by the Tribunal and, therefore, the authorities below erred in imposing the penalty under both the provisions simultaneously. Further, drawing attention to letter dated 24th August, 2006 written by the Appellants to the Central Excise Commissioner, Jalandhar, it was submitted that the failure on the part of the Appellants to pay the service tax in time or non -registration with the authorities was not intentional and was on account of absence of knowledge about the same. Being so, according to the learned advocate for the Appellants, provisions of Section 80 of the said Act are squarely applicable and the benefit under the same should be given to the Appellants.