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    <title>2008 (7) TMI 124 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT NEW DELHI dismissed the Revenue&#039;s appeal for imposing a penalty on the respondent, holding that the respondent, who deposited the amount under the amnesty scheme on the last day of the scheme, was not liable for the penalty. The appeal was rejected as the respondent&#039;s registration application and deposit were made on the day the scheme expired.</description>
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      <description>The Appellate Tribunal CESTAT NEW DELHI dismissed the Revenue&#039;s appeal for imposing a penalty on the respondent, holding that the respondent, who deposited the amount under the amnesty scheme on the last day of the scheme, was not liable for the penalty. The appeal was rejected as the respondent&#039;s registration application and deposit were made on the day the scheme expired.</description>
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