2007 (11) TMI 656

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..... t Commissioner in the Order-in-Original had dropped the proceedings pertaining to imposition of penalty under Section 76 and 77 of the Act. However on review adjudication, the Commissioner has found fit the case for imposition of penalty. The learned Counsel submits that this Bench in the case of M/s Sai Motors and three others, has already granted waiver of pre-deposit in similar circumstances by .....

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..... e, the learned DR submits that there is no infirmity in imposition of penalty. He submits that the appellant should be put to terms. 2. We have carefully considered the submissions made by both the sides. We notice that in a similar matter this Bench has granted waiver of pre-deposit of the amount in the case of C.C.E. v. Sunitha Shetty and three Ors. by Stay Order Nos. 711 to 714/2007 dated 05.0 .....

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