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2013 (11) TMI 343 - CESTAT KOLKATACondonation of delay - Held that:- There is no point to keep the Application pending awaiting the report 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 amount has been appropriated in the impugned Order passed by the Deputy Commissioner. In these circumstances, predeposit of the penalty is waived and its recovery stayed during pendency of the Appeal. The Stay Petition is allowed - Stay granted.
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