2009 (4) TMI 779

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..... notice. The appellants filed this application for waiver of pre-deposit of penalty amount imposed under Section 76 of the Finance Act, 1994. The appellants had already deposited an amount of Rs. 7,13,126/- along with interest before issuance of show cause notice. 2. I find that the Commissioner (Appeals) in the impugned order dismissed the appeal filed by the appellants on the ground that only t .....

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..... nder Section 76 of Finance Act is imposed by the adjudicating authority. Hence, the matter requires reconsideration by the Commissioner (Appeals). The impugned order in respect of the present appellants is set aside and the matter is remanded to the Commissioner (Appeals) to decide afresh after affording an opportunity of hearing to the appellants. The appeal is disposed off by way of remand. (D .....

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