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2011 (6) TMI 705 - AT - Service TaxExtract: .......l stay and also decision of the Tribunal in the case of SMP Steel Corporation (supra) wherein a view was taken that revision proceedings cannot be started when an appeal is pending, pre-deposit of the amount demanded is waived and stay against recovery of the same is granted during the pendency of the appeal. (Pronounced and dictated in open Court)
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