2013 (10) TMI 187

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..... ion is filed for waiver of pre-deposit of the service tax of Rs.7,77,800/- with interest thereof. 2. After hearing both sides for some time on the stay petition, I find that the appeal itself can be disposed of at this juncture. Accordingly, I allow the application for waiver of pre-deposit of the amounts involved and take up the appeal itself for disposal. 3. Heard both sides on the appeal. 4. .....

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..... It can be seen that the first appellate authority has categorically recorded that the order-in-original No.45/2012 dated 29.2.2012 is the repetition of an adjudication in respect of the very same assessee, for the very same issue and for the same period, if that be so, there cannot be any other view than to set aside the impugned order. The first appellate authority has, in my view erred while hol .....

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