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2007 (12) TMI 190 - CESTAT BANGALOREAppellants submission is that the service tax amount with interest has already been paid in terms of the impugned Order-in-Appeal and there are sufficient grounds for waiver of penalties – impugned plea is acceptable, so pre-deposit is waived – in respect of delay in filing appeal, appellant has given the sufficient cause for delay that appellant’s father had suffered heart attack – delay is condoned
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