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2009 (11) TMI 805 - CESTAT NEW DELHIExtract: ....... the learned SDR, it is observed that the appeal should not have been filed considering the nature of issue involved and considering that the Commissioner (Appeals) has set aside the penalty of Rs. 1000/- taking into account the submissions made before him. 4. With the above observations, the appeal is rejected. Cross-Objection is also disposed of.
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