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    <title>2014 (1) TMI 570 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT New Delhi addressed issues concerning the imposition of penalty under Section 11AC of the Act, waiver of pre-deposit of penalty, and the definition of specified records. Despite the Appellant&#039;s compliance with penalty payments and the lack of specified records for gas burners, the Tribunal decided to waive further penalty deposit and granted a stay on the penalty until the appeal&#039;s final disposal.</description>
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      <description>The Appellate Tribunal CESTAT New Delhi addressed issues concerning the imposition of penalty under Section 11AC of the Act, waiver of pre-deposit of penalty, and the definition of specified records. Despite the Appellant&#039;s compliance with penalty payments and the lack of specified records for gas burners, the Tribunal decided to waive further penalty deposit and granted a stay on the penalty until the appeal&#039;s final disposal.</description>
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