2013 (5) TMI 425

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..... /s 78 to be reduced to Rs. 48,650/- and confirm penalty of Rs. 10,000/- u/s 77 of the said Act. Since the appellant says that deposit to the above extent has been made, concession in penalty shall be admissible, if the deposit particulars are correct. Thus, appeal is allowed to the extent indicated above partly. - 3657/2012-CU[DB] - - - Dated:- 20-2-2013 - Shri D.N. Panda and Shri Manmohan Sing .....

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..... ing the penalty under Section 78 to be reduced to Rs. 48,650/- under Section 78 of Finance Act, 1994 and confirm penalty of Rs. 10,000/- under Section 77 of the said Act. Since the appellant says that deposit to the above extent has been made, concession in penalty shall be admissible, if the deposit particulars are correct. 4. Appeal is allowed to the extent indicated above partly. Stay applica .....

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