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2014 (3) TMI 477 - AT - Service TaxRestoration of appeal - Condonation of delay - Mistake in interpretation of impugned order - Held that:- Assessee have already paid the amount of service tax of ₹ 1,18,320/- and ₹ 1,28,272/- along with interest and therefore they were under the impression that the impugned order has upheld the demand of service tax and interest which they have already paid - applicant is a small entrepreneur registered with the service tax authorities and wrongly understood the word ‘appeal allowed as above’ as mentioned in the impugned order. It appears from the operative portion of the order that the applicant failed to understand the implications of this order as they have already deposited duty and interest, which they were not contesting. After considering the facts and circumstances of the case and the operative portion of the order, it is appropriate to condone the delay of 169 days involved in the filing of the appeal and we do the same - Delay condoned.
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