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2013 (5) TMI 425 - CESTAT NEW DELHIImposition of penalty - u/s 77 & 78 - Department states that deposit of Rs. 58,656/- said deposit was towards 25% of penalty u/s 78 and Rs. 10,000/- u/s 77 of the Act. Held that:- Subject to verification of deposit particulars stay application is allowed as well as appeal partly directing the penalty u/s 78 to be reduced to Rs. 48,650/- and confirm penalty of Rs. 10,000/- u/s 77 of the said Act. Since the appellant says that deposit to the above extent has been made, concession in penalty shall be admissible, if the deposit particulars are correct. Thus, appeal is allowed to the extent indicated above partly.
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