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    <title>2008 (11) TMI 351 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi dismissed two appeals challenging penalties of Rs. 1,000 each imposed by the Commissioner due to the small amounts involved (less than Rs. 50,000). The Tribunal deemed the appeals non-maintainable and expressed surprise at the imposition of such minor penalties. Both appeals were dismissed, and related stay petitions were disposed of.</description>
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