2008 (12) TMI 668

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....R. Gyaneshwar, JDR, for the Respondent. ORDER In terms of the impugned Order-in-Revision dated 20-6-2008 passed by the Commissioner of Central Excise & Customs, Belgaum, the appellants are required to pre-deposit the following amounts imposed as penalties :- (i) Rs. 1,48,238/- under Section 76 of the Finance Act, 1994; (ii) Rs. 1,000/- under Section 77 ; and (iii) Rs. 3,56,460/- und....

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....ioner, in exercise of the powers conferred by him under Section 84 of the Finance Act, took up the revisionary proceedings. Consequently, he passed the impugned order imposing the above mentioned penalties. It is the contention of the learned Commissioner that the appellants are liable to penalties under Sections 76, 77 and 78 of the Finance Act. 3.1 The learned Advocate stated that in fact, th....