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2016 (1) TMI 482 - HC - Service TaxRestoration of appeal - CESTAT dismissed the appeal for non compliance of stay order - the stay order stood complied with even though there was a delay of five days in depositing the amount? - Held that:- there is a delay of five days in depositing the amount as directed by this Court. The appellant deposited the amount on 5.5.2014 instead of 30.4.2014 due to financial hardship. Examining the factual matrix herein, there appears to be no malafide on the part of the appellant. Thus, keeping in view the totality of facts and circumstances of the case, the delay in depositing the amount is condoned. The appeal filed by the appellant shall be heard on merits by the Tribunal in accordance with law. Consequently, the present appeal stands disposed of. - Decided in favor of assessee.
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