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2014 (12) TMI 874 - CESTAT MUMBAIWaiver of pre-deposit of penalties u/s 77(2) - Held that:- during the relevant period, there was no provision under the Finance Act, 1994 to impose personal penalties on the directors of the company and the said provisions came into force with effect from 10.05.2013, therefore, personal penalty is not imposable - Following decision of Diwan Rahul Nanda [2012 (7) TMI 470 - CESTAT, MUMBAI] - Stay granted.
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