2013 (7) TMI 45

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..... ent : Shri K Sivakumar, AR. Per: M V Ravindaran: When this application for condonation of delay is taken up for disposal, we find that the delay is only for four days and has been properly explained in the application for condonation of delay. We also find that the deponent is Deputy Finance Controller of the Gujarat Maritime Board has also filed an affidavit explaining the delay. Since the dela .....

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..... handled at a particular Port. He would then, draw our attention to the definition of the Intellectual Property Rights and submit that the said definition would, by any stretch of imagination will not cover the Water Front Royalty charged by the State Government of Gujarat. 4. Learned departmental representative would reiterate the findings of the lower authorities. 5. On careful consideration of .....

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..... es which has been collected by the appellant for usage of Water Front as Water Front Royalty Charges will not be covered under the definition of Intellectual Property Rights. We find that the appellant has made out a prima facie case for the waiver of pre-deposit of the amount of service tax liability confirmed, interest thereof and penalties imposed by the adjudicating authority. Accordingly, the .....

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