Judgment Ashutosh Mohunta, J. 1 C.M. No. 1621-C-II of 2010 - There is delay of 85 days in refiling the present appeal. 2 For the reasons mentioned in the application, the delay is condoned. Main Case 3 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. 4 The respondent was levied penalty under Section 76 and Section 78 of the Act for the same cause of action by the adjudicating 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. 5 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/-. 6 Resultantly, we find no merit in this appeal and the same is accordingly dismissed in limine .