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    <title>2006 (3) TMI 505 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi considered whether penalties are mandatory or discretionary. The Tribunal found a legal issue requiring examination and waived the pre-deposit of the penalty, staying its recovery pending appeal disposal. The order was issued on 3-3-2006.</description>
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      <description>The Appellate Tribunal CESTAT, New Delhi considered whether penalties are mandatory or discretionary. The Tribunal found a legal issue requiring examination and waived the pre-deposit of the penalty, staying its recovery pending appeal disposal. The order was issued on 3-3-2006.</description>
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