2009 (2) TMI 701

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..... s application seeks waiver of pre-deposit of an amount of Rs. 1.25 lakhs imposed by the Commissioner of Central Excise on the appellants under Sections 76 & 77 of the Finance Act, 1994 (the Act). The impugned order is an Order-in-Revision passed u/s 84 of the Act. The original authority had dropped the proceedings initiated against the appellants to recover an amount of Rs. 21,079/- towards servic .....

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..... ients of the appellants. By imposing penalty of Rs. 1.25 lakhs in the review proceedings, the Commissioner had traversed beyond the scope of the show-cause notice basic to the proceedings. The impugned amounts of penalty were not sustainable in law. I have also heard the learned Jt. CDR on the application. He concurs with the learned Counsel on the factual submissions made. 3. After considering t .....

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