2009 (4) TMI 176

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....ohiddin, JDR, for the Respondent. [Order]. - For the reasons recorded below, I waived pre-deposit of the penalty of Rs. 8,000/- under Section 76 and Rs. 1,000/- under Section 77 of Chapter V of the Finance Act, 1994 imposed on the assessees and I proceeded to dispose of the appeal itself after hearing both sides as the prayer of the appellant is only for reduction of penalty under Section 78 to....