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2014 (12) TMI 874

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....dv For the Respondent : Shri B. S. Meena Addl. Comm (AR) JUDGEMENT Per: Ashok Jindal: The applicants are seeking waiver of pre-deposit of penalties imposed on them under Section 77(2) of the Finance Act, 1994. 2. The ld. Counsel appearing on behalf of the applicants submits that during the relevant period, there was no provision under the Finance Act, 1994 to impose personal penalti....