2004 (1) TMI 4

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..... - Dated:- 9-1-2004 - Shri G.A. Brahma Deva, Member (J) and C. Satapathy, Member (T) Shri Manoj Pillai, Advocate, for the Appellant. Shri L. Narasimha Murthy, JDR, for the Respondent ORDER [Order per: G.A. Brahma Deva, Member (J) (Oral)]. - ST/Cod/2/2004 This is an application filed by the party to condone the delay in filing the appeal. It was submitted that there was .....

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..... nsel for not filing the appeal within the stipulated time, we are of the view that this is a fit case to condone the delay. Accordingly, the delay in filing the appeal is condoned. ST/st/15/2003 : 4. This stay application is filed by the party for waiver of pre-deposit of duty amounting to ₹ 77,07,034/- and penalty of ₹ 1,00,000/- and stay of the recovery proceedings. 5. .....

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..... submissions made by both sides and taking into consideration the case-law referred to by the Counsel, we are of the view that a strong prima facie case is in favour of the party. Furthermore, it was submitted that out of the disputed amount, a sum of ₹ 15,00,000/- has already been deposited. In view of this position, the stay application is allowed unconditionally. - - TaxTMI - TMITax .....

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