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of <h1>CESTAT Bangalore Waives Penalty Pre-Deposit Under Section 77 Finance Act, 1994</h1> The Appellate Tribunal CESTAT, Bangalore granted waiver of pre-deposit of penalty of Rs. 1000 imposed on the appellant under Section 77 of the Finance ... Stay petition - waiver of pre-deposit of penalty – Held that:- provisions of Section 77 cannot be invoked against a receiver of the services, application for waiver of pre-deposit allowed The Appellate Tribunal CESTAT, Bangalore granted waiver of pre-deposit of penalty of Rs. 1000 imposed on the appellant under Section 77 of the Finance Act, 1994. The Tribunal found that Section 77 cannot be invoked against a receiver of services. Recovery of the penalty amount was stayed until the appeal's disposal.
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