2007 (12) TMI 145

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..... he material period and therefore pre-deposit of penalty under Section 76 of the Act on the basis of the revised order of the Commissioner of Central Excise is waived - stay application is allowed - ST/559/2007-SM(BR) - 1020/2007-SM(BR)/(PB), - Dated:- 12-12-2007 - Shri P. K. Das, Member (J) [Order] -1. Applicant filed this application for waiver of pre-deposit of penalty under Section 7 .....

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..... n this case the Commissioner (Appeals) has not decided the imposition of penalty under Section 76 and therefore, the Commissioner of Central Excise rightly imposed penalty under Section 76 of the Act. 3. After hearing both the sides and on perusal of the record, I find that the Commissioner (Appeals) held that tax is not leviable during the material period and therefore pre-deposit of penalty .....

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