2007 (12) TMI 145

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f pre-deposit of penalty under Section 76 of the Finance Act, 1994. Learned Advocate on behalf of the applicant submits that the original authority imposed penalty under Section 78 and confirmed the demand of tax. Applicant preferred an appeal against the adjudication order before the Commissioner (Appeals), and the appeal of the applicant was allowed with consequential reliefs. Thereafter, the Co....