2009 (4) TMI 779

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....red on behalf of the appellants in spite of notice. The appellants filed this application for waiver of pre-deposit of penalty amount imposed under Section 76 of the Finance Act, 1994. The appellants had already deposited an amount of Rs. 7,13,126/- along with interest before issuance of show cause notice. 2. I find that the Commissioner (Appeals) in the impugned order dismissed the appeal filed ....