COMMISSIONER OF CENTRAL EXCISE Vs. GREWAL TRADING CO

JUDGEMENT

(1.) 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 (Appeals) while upholding the service tax demand and penalty under Section 78 of the Finance Act, 1994, set aside the penalty under Section 76 on the ground that penalty both under Sections 76 and 78 cannot be imposed.

(2.) THE respondent have also filed cross -objection vide their letter dated 30 -8 -2009 addressed to the Assistant Registrar, SM Appeal Branch and have requested for decision of this appeal on merit.

(3.) I have carefully considered the submissions of the learned Departmental Representative and also gone through the cross -objection of the respondent.