2008 (12) TMI 668

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..... er-in-Revision dated 20-6-2008 passed by the Commissioner of Central Excise Customs, Belgaum, the appellants are required to pre-deposit the following amounts imposed as penalties :- (i) Rs. 1,48,238/- under Section 76 of the Finance Act, 1994; (ii) Rs. 1,000/- under Section 77 ; and (iii) Rs. 3,56,460/- under Section 78. 2. We heard both sides. 3. The learned Advocate stated that the .....

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..... , took up the revisionary proceedings. Consequently, he passed the impugned order imposing the above mentioned penalties. It is the contention of the learned Commissioner that the appellants are liable to penalties under Sections 76, 77 and 78 of the Finance Act. 3.1 The learned Advocate stated that in fact, the appellants were carrying out the mining activities and the said activities came unde .....

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