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2013 (11) TMI 343

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..... from the Commissioner’s Office. However, we find that the Applicant has substantiated their claim by filing an affidavit dated 26.06.2013 that the Order was communicated to them on 09.02.2010. In absence of any contrary evidence produced by the Department, we do not find any reason not to accept the claim of the Applicant - Decided in favour of assessee. Stay application - Held that:- service tax .....

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..... as communicated to them only on 09.02.2010 and the same was actually received by them under letter C. No.V(4)65/RC/RKL-I/2011/5296 dated 28.09.2011 issued by the jurisdictional Assistant Commissioner and the Appeal was filed by them before this Tribunal on 04.11.2011, which was within normal period of 3 months from the date of communication of the Order i.e. 28.09.2011. In support, he has filed an .....

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..... in filing the present Appeal has become infructuous and accordingly, the Application is allowed to be withdrawn by the Applicant. The Miscellaneous Application is disposed of, as above. 5. With the consent of both sides, the Stay Petition is also taken up for hearing. 6. Ld. Authorized Representative for the Applicant has submitted that the service tax involved in the present case is Rs.3,29,61 .....

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