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of <h1>Appeals Dismissed for Failure to Challenge Penalty Before Commissioner.</h1> The Appellate Tribunal CESTAT, New Delhi dismissed appeals by M/s. WWS Skyshop Pvt. Ltd. and Shri Manish Singhal for not challenging the penalty imposed ... Appeal - Maintainability of The Appellate Tribunal CESTAT, New Delhi dismissed appeals by M/s. WWS Skyshop Pvt. Ltd. and Shri Manish Singhal as they did not challenge the penalty imposed by the original authority before the Commissioner (Appeals). The appeals were not maintainable. Citation: 2009 (3) TMI 734 - CESTAT, New Delhi.
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