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2013 (6) TMI 720 - AT - Service TaxExtract: .......ase that there is a delay in filing of appeal due to negligence and inaction on the part of the applicant. Thus, there is no sufficient reason for condonation of delay in filing the appeal. 6. Accordingly, the COD application is rejected. The appeal along with the Stay application is also dismissed. (Order dictated and pronounced in the open Court)
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